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Policy Paper Published 16 Mar 2016 HM Revenue & Customs ↗ View on GOV.UK

Capital Gains Tax: Entrepreneurs' relief: extension to long-term investors

This tax information and impact note applies to individuals considering the acquisition of shares in unlisted trading companies.

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▤ Verbatim text from source document

This measure extends ER to external investors and is intended to provide a financial incentive for individuals to invest in unlisted trading companies over the long term.

Document details

Type

Policy Paper

Published

16 Mar 2016

Responsible body

HM Revenue & Customs

Issue

Capital Gains Tax Reform

Provenance

Linked to "Capital Gains Tax Reform" via emb (confidence 0.72)

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