Can I just check that I have got this right.
ER is not now available on transfer of a business to a related company?
Prior to FA 2015, ER was available when an individual held assets, such as land and buildings personally, and he disposed of any amount of his interest in a partnership or company. ER not available on disposal of the interest. Now he has to dispose of at least 5% for the associated disposal.
ER not available now on transfer to a related company.
Other than these changes, the only changes since 2008 are rates, or amounts of relief.
Many thanks