CG63500P - Investors' Relief

  1. CG63500
    Introduction and layout of guidance
  2. CG63510
    Investors’ Relief: How the relief works
  3. CG63515
    Rates from April 2025 and from April 2026
  4. CG63520
    Investors’ Relief: Qualifying shares, potentially qualifying shares and excluded shares
  5. CG63530
    Investors’ Relief: meaning of subscribe
  6. CG63540
    Investors’ Relief: Trading Company
  7. CG63550
    Investors’ Relief: relevant employee
  8. CG63560
    Investors’ Relief: Claims for relief
  9. CG63570
    Investors’ Relief: Calculating relief: Disposal where not all shares are qualifying shares
  10. CG63580
    Investors’ Relief: calculating relief: part disposals and previous part disposals
  11. CG63590
    Investors’ Relief: qualifying disposals by trustees
  12. CG63591
    Investors’ Relief: qualifying disposals by trustees: example
  13. CG63600
    Investors’ Relief: the lifetime cap
  14. CG63610
    Investors’ Relief: Joint Holdings
  15. CG63620
    Investors’ Relief: Share reorganisations
  16. CG63630
    Investors’ Relief: Exchange of shares for those in another company
  17. CG63640
    Investors’ Relief: Value received by the investor: introduction
  18. CG63641
    Investors’ Relief: Meaning of receiving value
  19. CG63642
    Investors' Relief: Receiving benefits from a company
  20. CG63643
    Investors’ Relief: Receipts of insignificant value
  21. CG63644
    Investors’ relief: receipt of replacement value