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capital gains entrepreneurs relief tax

CGT – Entrepreneurs Relief

27th May 2013

Entrepreneurs Relief is a CGT relief available to taxpayers who sell or give away their businesses. Effectively, qualifying gains are taxed at 10%, rather than the normal rates (18%, 28%). It is available to the following people:

  • Sole traders and partners selling the whole or part of their business.
  • Company directors/employees selling a material stake in a trading company.
    • Material stake means that the
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