Entrepreneurs’ relief – Too much cash in the company?

Entrepreneurs’ relief – Too much cash in the company?

Entrepreneurs’ relief (ER) has probably become the most well-known of all the capital gains tax (CGT) reliefs among practitioners and taxpayers alike. This is no doubt due to the generosity of the relief; ER offers a reduced CGT rate of 10%, as opposed to normal CGT rates (18% and/or 28% for 2015/16), where a claim. Read more

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