Entrepreneurs relief

Entrepreneurs relief

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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

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By GNS
07th May 2015 10:56


Many thanks

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