Policy paper

Capital Gains Tax and Entrepreneurs' Relief: joint ventures and partnerships

This Tax Information and Impact Note will deny Entrepreneurs Relief (ER) on disposals of shares in a company that is not a trading company in its own right.

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Details

This measure will deny ER on a disposal of shares in a company that does not have a significant trade of its own. It will affect disposals on and after 18 March 2015.

Published 18 March 2015