Capital Gains Tax: Investors’ relief — lifetime limit reduction
This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.
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Linked documents
- Policy Paper Capital Gains Tax: Investors’ Relief — reduction in the lifetime limit
- Bill Amendment Draft legislation (accessible version)
▤ Verbatim text from source document
At Autumn Budget 2024, the Chancellor announced that the Investor’s Relief lifetime limit would be reduced from £10 million to £1 million
This will apply to qualifying disposals made on or after 30 October 2024 and to certain disposals made before 30 October 2024.