Policy paper

Changes to personal company tests for Entrepreneurs’ Relief

This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.


Draft legislation

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Clause 1


This document provides more information on the changes and details the impacts.

Published 29 October 2018
Last updated 29 October 2018 + show all updates
  1. Figures in the 'Exchequer impact' section have been updated.
  2. First published.