Investors often seek tax-advantaged investment opportunities to reduce their personal tax burden. Entrepreneurs’ Relief allows qualifying gains to be taxed at a rate of 10% rather than a top capital gains rate of 20% although certain conditions must be met by the company and the individual.

The relief applies to the first £10m of qualifying capital gains over the individual’s lifetime and they must hold a minimum 5% shareholding or assets in a trading business. The relief stipulates a number of qualifying conditions for different assets; however, in all cases the shares or assets must have been held . . .

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