Investors' relief (IR), a new capital gains tax relief introduced in the 2016 Finance Bill, provides some individuals (and in certain circumstances, trusts) with a reduced tax rate of 10% on the disposal of shares. For more information or to find out if you will qualify, please click here to read our factsheet
Entrepreneurs’ relief (ER) is an existing somewhat similar relief, operating separately from IR. For ER to be available, the investor must generally be an employee or officer of the company and have held an interest of at least 5% for the year before the disposal. A number of changes have been made to ER in recent years, as explained in our factsheet
Please contact us for further information on any of the above.