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.

• From: HM Revenue & Customs
• Published: 29 October 2018
• Last updated: 29 October 2018
  Show all updates

  1. 29 October 2018

     Figures in the 'Exchequer impact' section have been updated.

  2. 29 October 2018

     First published.

Documents

Capital Gains Tax: Entrepreneurs’ relief: definition of a ‘personal company’

HTML

Draft legislation

PDF, 92.7 KB, 9 pages

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Clause 1

PDF, 268 KB, 6 pages

Details

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