Commentary

C3.1320 Investors' relief—basic rules

Capital gains tax
Capital gains tax | Commentary

C3.1320 Investors' relief—basic rules

Capital gains tax | Commentary

Investors' relief

C3.1320 Investors' relief—basic rules

For the latest New Development, see ND.902.

Investors' relief complements business asset disposal relief (known as entrepreneurs' relief before April 2020) by extending the 10% capital gains tax rate available under business asset disposal relief to gains accruing on the disposal of, or of an interest in, certain qualifying shares in an unlisted company1. As most employees and directors are not entitled to the relief it is aimed at external investors.

The relief is available from 6 April 2019 onwards where a qualifying person disposes of all, or part of, or an interest in, a

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