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Investors’ relief

Speed read
Investors’ relief (IR) was introduced in 2016 to encourage entrepreneurial investors to invest new capital into unquoted trading companies. The three-year minimum holding period for shares subscribed for on or after 6 April 2016 was first met in April 2019. With a lifetime limit of £10m for qualifying gains, this relief now assumes greater importance, following the drastic reduction to (what is now) the business asset disposal relief investment limit by FA 2020.

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