Research and analysis

Capital Gains Tax: Entrepreneurs’ Relief and Business Asset Rollover Relief research

Research to explore the impact of Entrepreneurs’ Relief and Business Asset Rollover Relief, particularly in relation to business behaviours.

From:
HM Revenue & Customs
Published
15 July 2015

Documents

Capital Gains Tax – Entrepreneurs’ Relief and Business Asset Rollover Relief research

PDF, 833 KB, 54 pages

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Details

The main aims of this research were to develop an evidence base around the impact of Entrepreneurs’ Relief and Business Asset Rollover Relief. This involved exploring:

  • Knowledge and awareness of the reliefs
  • Use of the reliefs, and reasons why/why not
  • Impact of the relief on behaviour; and
  • The role of third party advice

This report contains findings from 35 qualitative interviews conducted with claimants of Entrepreneurs’ Relief and/or Business Asset Rollover Relief and agents/advisors representing claimants.

Published 15 July 2015

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