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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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.
If you are not a subscriber, subscribe now to read this content.
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