Applies to business disposals after the 5th April 2008. It was introduced after the response from business owners following the introduction of the 18% Capital Gains Tax rate in 2008.

Pre April 2008, owners of businesses sold could qualify for a 10% rate of Capital Gains Tax. The new 18% represented a significant increase on the tax due when they sold their businesses. The government then introduced Entrepreneurs Relief (June 2010 budget) which allows business sellers to be taxed at 10% subject to a numbers of conditions being fulfilled.

Business owners have no limit on the number of times that they can claim Entrepreneurs Relief and also have a lifetime right to claim up to £10Million.

In summary you need to own at least 5% of the shares in the business for a year, and be a director, partner or employee of the business. Sole traders can claim if they have been trading for at least a year. There are a number of other qualifying conditions that need to be met and you should seek advice from your accountant, tax specialist, or other financial adviser for them to assess your case and circumstances in order to qualify for the relief.

A great website for further information is: 

For full details call us on 0141 942 7434 or contact us.

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