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Insight

Investors' Relief

Schedule 14 Finance Act 2016 has introduced an attractive new capital gains tax relief, known as Investors' Relief.

Schedule 14 Finance Act 2016 has introduced an attractive new capital gains tax relief, known as Investors' Relief.

This new relief is similar to Entrepreneurs' Relief  - where specified conditions are met, it can operate to reduce an individual's effective capital gains tax rate to 10% on a disposal of qualifying shares, subject to a £10m lifetime limit.

Various conditions apply to the shares, the company issuing the shares and the investor – these include a requirement that the shares are subscribed for by the investor on or after 17 March 2016 and held for at least three years (and at least until 6 April 2019).

For more information, and a table comparing Investors' Relief, Entrepreneurs' Relief and the Enterprise Investment Scheme and Seed Enterprise Investment Scheme reliefs, please click here.

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