The availability of entrepreneurs' relief and the timing of gains should be reviewed whenever there is a share reorganisation or a sale of shares in exchange for shares or loan notes in the acquiring company. Paula Tallon and Paul Howard set out the relevant considerations for advisers.
With all the CGT changes in recent years the impact of share reorganisations on entrepreneurs’ relief (ER) and the decision to defer gains under the enterprise investment scheme (EIS) needs to be looked at carefully. Making the wrong decision can increase the CGT rate by 180%! This article considers the way in which ER interacts with...
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