Budget 2008 > Individuals > Entrepreneurs’ relief - Capital Gains Tax
 

Entrepreneurs’ relief (Capital Gains Tax)

Legislation to reduce the impact of the forthcoming capital gains tax changes on individuals or trustees who realise capital gains on certain business assets is to be included in this year’s Finance Bill. The draft legislation was published on 28 February 2008 and is now expected to be enacted in that form.

Download Capital Gains Tax - Entrepreneurs' Relief (PDF 56kb) for an analysis of how the relief is expected to be given.