HMRC has recently published a policy paper allowing individuals to obtain relief for gains even if their shareholding is ‘diluted’ below the 5% qualifying threshold for entrepreneurs’ relief as a result of a new share issue.
This content is only available upon subscribtion to Techlink.
Tags: entrepreneurs’ relief personal company EIS OTS
Technical Connection Ltd, Floors 1-3, 116 Brompton Road, Knightsbridge, London, SW3 1JJ
Tel: 020 7405 1600
Fax: 020 7405 1601
Email: enquiries@technicalconnection.co.uk