Policy paper

Capital Gains Tax: Entrepreneurs' relief: extension to long-term investors

This tax information and impact note applies to individuals considering the acquisition of shares in unlisted trading companies.

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

Documents

Capital Gains Tax: Entrepreneurs' relief: extension to long-term investors

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Details

This measure extends ER to external investors and is intended to provide a financial incentive for individuals to invest in unlisted trading companies over the long term.

Published 16 March 2016