You are using an outdated browser. Upgrade your browser today for a better experience of this site and many others.
Online Enquiry Form »
Telephone: +44 (0)1926 335381 | Email: firstname.lastname@example.org
The minimum period throughout which certain conditions must be met to qualify for Entrepreneurs' Relief (ER) is being increased from one year to two years. This has effect for disposals on or after 6 April 2019, except where a business ceased before 29 October 2018. Where the claimant's business ceased, or their personal company ceased to be a trading company (or the holding company of a trading group) before 29 October 2018, the existing one year qualifying period continues to apply.
To qualify for ER, the company needs to be an individual's 'personal company'. This means that an individual must, throughout the relevant qualifying period:
For disposals on or after 29 October 2018, an individual must also satisfy either of the following:
Tax rates, tips and calculators at your fingertips
Using the latest technology, our App has been developed to provide you with useful tax tools and information via your mobile device. Available for all mobile phones and devices.
Download for FREE now and simply save to your home screen.