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.

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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