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Business

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  • Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim.

  • Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it

  • Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief.

  • Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim

  • Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called 'business transfer relief')

Research and statistics

Policy papers and consultations