Policy paper

Capital Gains Tax: Entrepreneurs' Relief - changes to the treatment of joint ventures and partnerships

This tax information and impact note applies to individuals and trustees who realise gains on shares in a company which invests in a joint venture company.

• From: HM Revenue & Customs
• Published: 16 March 2016

Documents

Capital Gains Tax: entrepreneurs' relief: changes to the treatment of joint ventures and partnerships

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Details

The measure changes the definitions of a ‘trading company’ and a ‘trading group’ which apply for Entrepreneurs’ Relief purposes.

Published 16 March 2016