Policy paper

Capital Gains Tax: changes to rules to extend availability of Entrepreneurs' Relief on associated disposals

This tax information and impact note applies to individuals who realise gains on a disposal of a private asset, used in a business carried on by their partnership or company when they retire or reduce their participation in their business.



The measure allows Entrepreneurs’ Relief to be claimed on an ‘associated disposal’ of a privately-held asset when the accompanying disposal of business assets is to a family member.

Published 16 March 2016