Entrepreneurs' Relief

Mondaq Business BriefingUnited Kingdom Law Articles in English (2011)

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Entrepreneurs' Relief

Entrepreneurs' relief can reduce the rate of UK CGT to 10% on some disposals. The rules are complex and fairly restrictive. We can help you plan so as not to undermine overall tax or commercial efficiency.

Entrepreneurs' relief (ER) reduces the rate of UK capital gains tax (CGT) on certain disposals to 10%. While it is similar in effect to taper relief (its predecessor) it is generally much more restrictive in its application. In addition there i...

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