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Guest comment: Will Osborne look to tighten rules on Entrepreneurs' Relief?

2nd July 2015

Entrepreneurs’ relief is a 10% tax rate on gains realised by individual shareholders who hold at least 5% of the voting share capital for a year before the disposal, and who are also a director or employee, on the sale or liquidation of their trading company or on the sale of a trade.

Ian Daniels, Head of Property, explains more to Estates Gazette readers. Read the full article here.