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Capital Gains Tax- Shares ER

Entrepreneur Relief on Shares

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I need some assistance...

My client has 25% of shares of which he plans to sell, he meets the conditions for the Entreprenur relief as its is his own personal company and been the director of the company for more than 1 year.

He plans to buy a further 25% from his wife and then sell the shares within few of months.

This will make him 50% shareholder.

Would he still be eligible for Entrepreneur Relif on all of the shares?

Any input would be greatly appreciated.

Shamila Jafri

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By Wilson Philips
20th Nov 2019 13:15

Subject to substituting "2 years" for "1 year" and assuming all other conditions met, ER would be available on the entire holding.

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