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单词 entrepreneurs’ relief
释义

entrepreneurs’ relief

entrepreneurs’ relief A capital gains tax relief introduced from 6 April 2008, when it replaced taper relief and indexation allowance. Under the relief, gains arising from the disposal of all or part of a business are charged at an effective rate of 10%, rather than the top rate of 20%: the relief can be claimed more than once, up to a lifetime total of £1M of gains qualifying for relief. In April 2016 the relief was extended to long-term investors in unlisted trading companies..

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更新时间:2024/11/11 10:05:50