HS275 and CG64055 are leaflets/legislation about claiming ER and the conditions surrounding such claims. These specifically mention capital distributions.
So if the relief is claimed within the CGT pages (property/assets and other gains) then somehow must enter date(s) of acquisition/cost or market value to give a total costs figure.
However, if capital distributions are cash then disposals must be at no gain/loss: or is cash /bank balances) specifically excluded from a claim -if so where within the legislation is this specifically written as I can't see it (I dont think it is though?) Thank you in anticipation of replies..
Company is being wound up, shares will not be sold and entrepreneurial relief claim will surround the withdrawals of cash (sole asset of he company) from the bank account.