Policy paper
Capital Gains Tax: introduction of a founder relief
This tax information and impact note explains the launch of a technical consultation into the introduction of a new relief for founders of and early investors in the UK’s most high-growth and innovative companies.
Documents
Details
The consultation closes on 30 November 2026 and seeks views on the practical application of the new relief.
Qualifying disposals of shares made from 6 April 2027 will qualify for a reduced rate of Capital Gains Tax of 10% up to a lifetime limit of £10 million.