Personal tax – policy paper

Capital Gains Tax: Entrepreneurs' Relief associated disposal rules

This Tax Information and Impact Note is about Entrepreneur`s Relief (ER) and changes to the associated disposal rules.


This measure will mean that Entrepreneurs’ Relief (ER) will not be available to reduce Capital Gains Tax on gains which accrue on personal assets used in a business carried on by a company or a partnership, unless they are disposed of in connection with a disposal of at least a 5% shareholding in the company, or a 5% share in the partnership assets. It will affect disposals on and after 18 March 2015.