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Enterprise Investment Scheme – CGT deferral relief (in relation to share sales)

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 15: Selling the Owner-Managed Business or Company Basic rules and qualifying conditions Key EIS CGT deferral conditions Reinvestment in ‘own’ company Reinvestment in original company (or group company) Qualifying company Qualifying trade Advance clearance procedure Operation of EIS CGT deferral relief EIS CGT deferral and deferred BADR Clawback of relief Key ‘receipt of value’ concepts ...

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