Entrepreneurs relief flowchart

Entrepreneurs' relief is a capital gains tax relief available to taxpayers who make a qualifying business disposal (essentially selling or giving away their businesses) after 6 April 2008. This flowchart, taken from the Personal Tax module of TolleyGuidance, is a summary of the conditions for relief for material disposals of business assets and associated disposals and is useful to keep close to hand as an aide memoire.

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