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CG63950P | Reliefs: Business Asset Disposal Relief: contents

From HM Revenue & Customs · Capital Gains Manual

Entrepreneurs’ Relief was renamed in Finance Act 2020 with effect from 6 April 2020. The new name is generally used in this guidance but should be read as applying to times before that date.

Contents67 entries

  1. CG63950BADR : Introduction and legislation
  2. CG63955Business Asset Disposal Relief: broad outline
  3. CG63956Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020
  4. CG63960Business Asset Disposal Relief: office responsible
  5. CG63965Business Asset Disposal Relief: meaning of business
  6. CG63970Business Asset Disposal Relief: claims to relief
  7. CG63975Business Asset Disposal Relief: qualifying disposals by individuals
  8. CG63980Business Asset Disposal Relief: qualifying disposals by individuals: examples
  9. CG63985Business Asset Disposal Relief: qualifying disposals by trustees
  10. CG63990Business Asset Disposal Relief: qualifying disposals by trustees: example
  11. CG63995Business Asset Disposal Relief: qualifying “associated disposals” by individuals
  12. CG63996Business Asset Disposal Relief: qualifying “associated disposals” by individuals: disposals on or after 18 March 2015
  13. CG63997Business Asset Disposal Relief: qualifying “associated disposals” by individuals: disposals before 18 March 2015
  14. CG63998BADR: qualifying “associated disposals” by individuals: meaning of “withdrawal from business”.
  15. CG64000Business Asset Disposal Relief: qualifying “associated disposals” - examples
  16. CG64005Business Asset Disposal Relief: relevant business assets
  17. CG64006Business Asset Disposal Relief: relevant business assets - exclusion of goodwill in certain circumstances from 3 December 2014
  18. CG64007Business Asset Disposal Relief: time limit for onward sale of shares
  19. CG64010Business Asset Disposal Relief: disposal of whole or part of business: conditions and disposal of assets after cessation of a business
  20. CG64015BADR - “disposal of part of a business”: meaning
  21. CG64020Business Asset Disposal Relief - “disposal of part of a business”: meaning - case law
  22. CG64021Business Asset Disposal Relief - “disposal of part of a business”: meaning - case law continued
  23. CG64030Business Asset Disposal Relief: disposal of part of a business, discussion of case law
  24. CG64035BADR: disposal of part of a business, factors arising from case law
  25. CG64036BADR: not a disposal of part of a business, factors arising from case law – asset disposals
  26. CG64040Business Asset Disposal Relief: disposal of whole or part of business: partnerships
  27. CG64045Business Asset Disposal Relief: disposal of assets after cessation of business
  28. CG64050Business Asset Disposal Relief: shares or securities: personal company
  29. CG64051Business Asset Disposal Relief: shares or securities: personal company definition: the economic interest requirement
  30. CG64052Business Asset Disposal Relief: shares or securities: Enterprise Management Incentive Scheme shares
  31. CG64053BADR: Dilution elections where relevant share issue is on or after 6 April 2019
  32. CG64055Business Asset Disposal Relief: trading company and holding company of a trading group
  33. CG64060Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of "in the course of, or for the purposes of, a trade"
  34. CG64065Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of preparing to carry on a trade
  35. CG64070Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of acquiring or starting to carry on a trade, or acquiring shares in a trading company
  36. CG64075Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of "as soon as is reasonably practicable in the circumstances"
  37. CG64080Business Asset Disposal Relief: trading company and holding company of a trading group - shares and other assets held otherwise than as investments
  38. CG64081Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - overview
  39. CG64082Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - pre-18 March 2015
  40. CG64083Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - 18 March 2015 and later
  41. CG64084Business Asset Disposal Relief: trading company and holding company of a trading group – activities conducted through a partnership
  42. CG64085Business Asset Disposal Relief: trading company and holding company of a trading group - surplus trading property
  43. CG64090Business Asset Disposal Relief: trading company and holding company of a trading group - the meaning of "substantial"
  44. CG64095Business Asset Disposal Relief: trading company and holding company of a trading group - investments in shares under the Corporate Venturing Scheme (CVS)
  45. CG64100Business Asset Disposal Relief: trading company and holding company of a trading group - applications for a ruling on the status of a company
  46. CG64105Business Asset Disposal Relief: date of cessation of a business
  47. CG64110Business Asset Disposal Relief: officers and employees
  48. CG64115Business Asset Disposal Relief: shares/securities: liquidation of company
  49. CG64120Business Asset Disposal Relief: calculation: introduction: scope of guidance
  50. CG64125Business Asset Disposal Relief: calculation of the relief - general TCGA92/S169N
  51. CG64130Business Asset Disposal Relief: calculation of the relief - examples
  52. CG64135Business Asset Disposal Relief: calculation of the relief: postponed or deferred gains
  53. CG64136Business Asset Disposal Relief: calculation of the relief: rolled over gains
  54. CG64137Business Asset Disposal Relief: calculation of the relief: gifts of business assets
  55. CG64140Business Asset Disposal Relief - calculation - disposals by trustees: more than one beneficiary
  56. CG64145Business Asset Disposal Relief - calculation - restrictions on relief for “associated disposals”
  57. CG64155Business Asset Disposal Relief: shares/securities: company reorganisations - share exchanges etc.
  58. CG64160Business Asset Disposal Relief: share exchanges etc. involving QCBs: exchanges from 6 April 2008 to 22 June 2010
  59. CG64161Business Asset Disposal Relief: share exchanges etc. involving QCBs: exchanges on or after 23 June 2010
  60. CG64165Business Asset Disposal Relief: share exchanges etc. involving QCBs before 6th April 2008 - deferred gains coming back into charge on or after 6th April 2008 - transitional rules
  61. CG64166Business Asset Disposal Relief: share exchanges etc involving QCBs before 6th April 2008 - deferred gains coming back into charge on or after 6th April 2008 - transitional rules - examples
  62. CG64170Business Asset Disposal Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6th April 2008 - deferred gains coming back into charge after 6th April 2008 - transitional rules
  63. CG64171Business Asset Disposal Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6th April 2008 - deferred gains coming back into charge after 6th April 2008 - transitional rules - examples
  64. CG64172Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020: anti-forestalling rule: unconditional contracts
  65. CG64173Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020: anti-forestalling rule: elections under Section 169Q
  66. CG64174Business Asset Disposal Relief: rates from April 2025 and from April 2026: anti-forestalling rule: unconditional contracts
  67. CG64175Business Asset Disposal Relief: rates from April 2025 and from April 2026: anti-forestalling rule: elections under Section 169Q