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19
Mar

Capital taxes – Budget Report 18 March 2015

Capital taxes

Entrepreneurs’ relief and associated disposals

Legislation will be introduced in the 2015 Finance Bill to prevent claims to entrepreneurs’ relief in respect of gains on disposals of privately-held assets used in a business unless they are associated with a significant material disposal (i.e. a disposal of at least a 5% shareholding in the company or of at least a 5
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Posted By Michelle Symonds