Client Advisory Letter - Capital Gains Tax - Qualifying for Entrepreneurs' Relief on Sales of Businesses - Version 9 - April 2014
An overview of Entrepreneurs' Relief and the 10% capital gains tax rate on business sales, including the potential pitfalls to be avoided for sole traders, partnerships and shareholders in small limited companies, plus the relief available in respect of the sale of associated assets.
Author: DTE Tax
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This guide concentrates on the tax issues facing the advisor to the smaller limited company with turnover of up to circa £1m.