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.



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