Reliefs: employee-ownership trusts: conditions: the five 'relief requirements'
This sets out five ‘relief requirements’:
- the ‘trading requirement’, see [CG67821](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67821),
- the ‘all-employee benefit requirement’, see [CG67822](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67822),
- the ‘controlling interest requirement’, see [CG67823](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67823),
- the ‘limited participation requirement’, see [CG67824](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67824), and
- the ‘related disposal requirement’, see CG67825.
The first to fourth requirements have to be met in all cases where relief is claimed under either TCGA92/S236H or TCGA92/S236Q.
The fifth requirement is not relevant where there has been a deemed disposal under TCGA92/S71.