HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents

Entrepreneurs’ Relief was renamed in Finance Act 2020 with effect from 6 April 2020.  The new name is generally used in this guidance but should be read as applying to times before that date.

  1. CG63950
    Business Asset Disposal Relief: scope and layout of guidance
  2. CG63955
    Business Asset Disposal Relief: broad outline
  3. CG63956
    Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020
  4. CG63960
    Business Asset Disposal Relief: office responsible
  5. CG63965
    Business Asset Disposal Relief: meaning of business
  6. CG63970
    Business Asset Disposal Relief: claims to relief
  7. CG63975
    Business Asset Disposal Relief: qualifying disposals by individuals
  8. CG63980
    Business Asset Disposal Relief: qualifying disposals by individuals: examples
  9. CG63985
    Business Asset Disposal Relief: qualifying disposals by trustees
  10. CG63990
    Business Asset Disposal Relief: qualifying disposals by trustees: example
  11. CG63995
    Business Asset Disposal Relief: qualifying "associated disposals" by individuals
  12. CG63996
    Business Asset Disposal Relief: qualifying “associated disposals” by individuals: disposals on or after 18 March 2015
  13. CG63997
    Business Asset Disposal Relief: qualifying “associated disposals” by individuals: disposals before 18 March 2015
  14. CG63998
    Business Asset Disposal Relief: qualifying “associated disposals” by individuals: meaning of “withdrawal from business”.
  15. CG64000
    Business Asset Disposal Relief: qualifying "associated disposals" - examples
  16. CG64005
    Business Asset Disposal Relief: relevant business assets
  17. CG64006
    Business Asset Disposal Relief: exclusion of goodwill
  18. CG64007
    Business Asset Disposal Relief: time limit for onward sale of shares
  19. CG64010
    Business Asset Disposal Relief: disposal of whole or part of business: conditions and disposal of assets after cessation of a business
  20. CG64015
    Business Asset Disposal Relief - "disposal of part of a business": meaning
  21. CG64020
    Business Asset Disposal Relief - "disposal of part of a business": meaning - case law
  22. CG64021
    Business Asset Disposal Relief- "disposal of part of a business": meaning - case law continued
  23. CG64030
    Business Asset Disposal Relief: disposal of part of a business, discussion of case law
  24. CG64035
    Business Asset Disposal Relief: disposal of part of a business, factors arising from case law
  25. CG64040
    Business Asset Disposal Relief: disposal of whole or part of business: partnerships
  26. CG64045
    Business Asset Disposal Relief: disposal of assets after cessation of business
  27. CG64050
    Business Asset Disposal Relief: shares or securities: personal company
  28. CG64051
    Business Asset Disposal Relief: Personal company definition: the economic interest requirement
  29. CG64052
    Business Asset Disposal Relief: shares or securities: Enterprise Management Incentive Scheme shares
  30. CG64053
    Business Asset Disposal Relief: Dilution elections
  31. CG64055
    Business Asset Disposal Relief: trading company and holding company of a trading group
  32. CG64060
    Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of "in the course of, or for the purposes of, a trade"
  33. CG64065
    Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of preparing to carry on a trade
  34. CG64070
    Business Asset Disposal 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
  35. CG64075
    Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of "as soon as is reasonably practicable in the circumstances"
  36. CG64080
    Business Asset Disposal Relief: trading company and holding company of a trading group - shares and other assets held otherwise than as investments
  37. CG64081
    Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - overview
  38. CG64082
    Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - pre-18 March 2015
  39. CG64083
    Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - 18 March 2015 and later
  40. CG64084
    Business Asset Disposal Relief: trading company and holding company of a trading group – activities conducted through a partnership
  41. CG64085
    Business Asset Disposal Relief: trading company and holding company of a trading group - surplus trading property
  42. CG64090
    Business Asset Disposal Relief: trading company and holding company of a trading group - the meaning of "substantial"
  43. CG64095
    Business Asset Disposal Relief: trading company and holding company of a trading group - investments in shares under the Corporate Venturing Scheme (CVS)
  44. CG64100
    Business Asset Disposal Relief: trading company and holding company of a trading group - applications for a ruling on the status of a company
  45. CG64105
    Business Asset Disposal Relief: date of cessation of a business
  46. CG64110
    Business Asset Disposal Relief: officers and employees
  47. CG64115
    Business Asset Disposal Relief: shares/securities: liquidation of company
  48. CG64120
    Business Asset Disposal Relief: calculation: introduction: scope of guidance
  49. CG64125
    Business Asset Disposal Relief: calculation of the relief - general TCGA92/S169N
  50. CG64130
    Business Asset Disposal Relief: calculation of the relief - examples
  51. CG64135
    Business Asset Disposal Relief: calculation of the relief: postponed or deferred gains
  52. CG64136
    Business Asset Disposal Relief: calculation of the relief: rolled over gains
  53. CG64137
    Business Asset Disposal Relief: calculation of the relief: gifts of business assets
  54. CG64140
    Business Asset Disposal Relief - calculation - disposals by trustees: more than one qualifying beneficiary
  55. CG64145
    Business Asset Disposal Relief - calculation - restrictions on relief for "associated disposals"
  56. CG64155
    Business Asset Disposal Relief: shares/securities: company reorganisations - share exchanges etc
  57. CG64160
    Business Asset Disposal Relief: share exchanges etc involving QCBs: exchanges from 6April 2008to 22June 2010
  58. CG64161
    Business Asset Disposal Relief: share exchanges etc involving QCBs: exchanges on or after 23June 2010
  59. CG64165
    Business Asset Disposal Relief: share exchanges etc involving QCBs before 6 April 2008 - deferred gains coming back into charge on or after 6 April 2008 - transitional rules
  60. CG64166
    Business Asset Disposal 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
  61. CG64170
    Business Asset Disposal 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
  62. CG64171
    Business Asset Disposal 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
  63. CG64172
    Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020: anti-forestalling rule: unconditional contracts
  64. CG64173
    Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020: anti-forestalling rule: elections under Section 169Q