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31 October 2018

ENTREPRENEURS RELIEF QUALIFYING OWNERSHIP PERIOD EXTENDED TO 2 YEARS

From 6 April 2019, the minimum period that the conditions must be met to qualify for Entrepreneurs Relief will be extended from 12 months to 2 years. With Entrepreneurs Relief giving a 10% Capital Gains Tax rate on the sale of qualifying business assets, including shares in unquoted companies, those considering a business sale may now need to plan further ahead.

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