Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nunc vel condimentum ante. Fusce quis sem nisi. Phasellus eget elit mollis, fringilla diam laoreet, tempor est. Nulla id justo eu nulla luctus aliquam eget in justo. Nullam sit amet ipsum nisl. Integer egestas arcu sed dignissim rutrum. Sed consequat fringilla arcu, et euismod mauris posuere nec. Aliquam accumsan eget nibh eget eleifend. Praesent facilisis posuere metus et viverra. Etiam sollicitudin bibendum tellus, sit amet volutpat elit dictum sed. Pellentesque habitant morbi tristique senectus et netus et.

Points discussed within this guidance note:

Conditions for relief

Material disposals of business assets

Denial of relief for disposals of goodwill to related companies

Definition of a trading company

Joint venture companies

Associated disposals

Associated disposals on or after 13 June 2016

Associated disposals between 18 March 2015 and 12 June 2016

Associated disposals pre-18 March 2015

Read the full article now
Request a trial

Associated disposals ― restriction of relief

Computational aspects

Disposals on or after 23 June 2010
Aggregation of gains and losses for entrepreneurs' relief
Lifetime limit

Entrepreneurs’ relief ― interaction with EIS deferral relief and QCBs

Position prior to 3 December 2014
Changes included in Finance Act 2015 effective from 3 December 2014

Claims and reporting


A bit about you:

Please note that all fields marked with a * must be filled in
Salutation
First name*
Last name*
Company*
Job title*
Email*
Phone*
Postcode