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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital Gains Manual: Reliefs: Entrepreneurs' Relief: contents

  1. CG63950
    Entrepreneurs' Relief: scope and layout of guidance
  2. CG63955
    Entrepreneurs' Relief: broad outline
  3. CG63960
    Entrepreneurs' Relief: office responsible
  4. CG63965
    Entrepreneurs' Relief: meaning of business
  5. CG63970
    Entrepreneurs' Relief: claims to relief
  6. CG63975
    Entrepreneurs' Relief: qualifying disposals by individuals
  7. CG63980
    Entrepreneurs' Relief: qualifying disposals by individuals: examples
  8. CG63985
    Entrepreneurs' Relief: qualifying disposals by trustees
  9. CG63990
    Entrepreneurs' Relief: qualifying disposals by trustees: example
  10. CG63995
    Entrepreneurs' Relief: qualifying "associated disposals" by individuals
  11. CG64000
    Entrepreneurs' Relief: qualifying "associated disposals" - examples
  12. CG64005
    Entrepreneurs' Relief: relevant business assets
  13. CG64006
    Entrepreneurs’ Relief: exclusion of goodwill
  14. CG64010
    Entrepreneurs' Relief: disposal of whole or part of business: conditions and disposal of assets after cessation of a business
  15. CG64015
    Entrepreneurs' Relief - "disposal of part of a business": meaning
  16. CG64020
    Entrepreneurs' Relief - "disposal of part of a business": meaning - case law
  17. CG64021
    Entrepreneurs' Relief - "disposal of part of a business": meaning - case law continued
  18. CG64030
    Entrepreneurs' Relief: disposal of part of a business, discussion of case law
  19. CG64035
    Entrepreneurs' Relief: disposal of part of a business, factors arising from case law
  20. CG64040
    Entrepreneurs' Relief: disposal of whole or part of business: partnerships
  21. CG64045
    Entrepreneurs' Relief: disposal of assets after cessation of business
  22. CG64050
    Entrepreneurs' Relief: shares or securities: personal company
  23. CG64052
    Entrepreneurs' Relief: shares or securities: Enterprise Management Investment Scheme shares
  24. CG64055
    Entrepreneurs' Relief: trading company and holding company of a trading group
  25. CG64060
    Entrepreneurs' Relief: trading company and holding company of a trading group - meaning of "in the course of, or for the purposes of, a trade"
  26. CG64065
    Entrepreneurs' Relief: trading company and holding company of a trading group - meaning of preparing to carry on a trade
  27. CG64070
    Entrepreneurs' Relief: trading company and holding company of a trading group - meaning of acquiring or starting to carry on a trade, or acquiring shares in a trading company
  28. CG64075
    Entrepreneurs' Relief: trading company and holding company of a trading group - meaning of "as soon as is reasonably practicable in the circumstances"
  29. CG64080
    Entrepreneurs' Relief: trading company and holding company of a trading group - shares and other assets held otherwise than as investments
  30. CG64081
    Entrepreneurs' Relief: trading company and holding company of a trading group - investments in joint venture companies
  31. CG64085
    Entrepreneurs' Relief: trading company and holding company of a trading group - surplus trading property
  32. CG64090
    Entrepreneurs' Relief: trading company and holding company of a trading group - the meaning of "substantial"
  33. CG64095
    Entrepreneurs' Relief: trading company and holding company of a trading group - investments in shares under the Corporate Venturing Scheme (CVS)
  34. CG64100
    Entrepreneurs' Relief: trading company and holding company of a trading group - applications for a ruling on the status of a company
  35. CG64105
    Entrepreneurs' Relief: date of cessation of a business
  36. CG64110
    Entrepreneurs' Relief: officers and employees
  37. CG64115
    Entrepreneurs' Relief: shares/securities: liquidation of company
  38. CG64120
    Entrepreneurs' Relief: calculation: introduction: scope of guidance
  39. CG64125
    Entrepreneurs' Relief: calculation of the relief - general
  40. CG64130
    Entrepreneurs' Relief: calculation of the relief - examples
  41. CG64135
    Entrepreneurs' Relief: calculation of the relief: postponed or deferred gains
  42. CG64136
    Entrepreneurs' Relief: calculation of the relief: rolled over gains
  43. CG64137
    Entrepreneurs' Relief: calculation of the relief: gifts of business assets
  44. CG64140
    Entrepreneurs' Relief - calculation - disposals by trustees: more than one qualifying beneficiary
  45. CG64145
    Entrepreneurs' Relief - calculation - restrictions on relief for "associated disposals"
  46. CG64155
    Entrepreneurs' Relief: shares/securities: company reorganisations - share exchanges etc
  47. CG64160
    Entrepreneurs' Relief: share exchanges etc involving QCBs: exchanges from 6April 2008to 22June 2010
  48. CG64161
    Entrepreneurs' Relief: share exchanges etc involving QCBs: exchanges on or after 23June 2010
  49. CG64165
    Entrepreneurs' Relief: share exchanges etc involving QCBs before 6 April 2008 - deferred gains coming back into charge on or after 6 April 2008 - transitional rules
  50. CG64166
    Entrepreneurs' Relief: share exchanges etc involving QCBs before 6 April 2008 - deferred gains coming back into charge on or after 6 April 2008 - transitional rules - examples
  51. CG64170
    Entrepreneurs' Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6 April 2008 - deferred gains coming back into charge after 6 April 2008 - transitional rules
  52. CG64171
    Entrepreneurs' Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6 April 2008 - deferred gains coming back into charge after 6 April 2008 - transitional rules - examples