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Entrepreneurs' relief

Expert commentary and practical guidance from ICAEW on entrepreneurs' relief within the UK tax regime

In this section

Webinars and recordings

TAXtalk February 2019

This month, the tax team's discussion on topical tax issues focused on off-payroll working (IR35), the business rates challenge, including a consultation into their relevance to holiday homes, and the future of trusts.

Intermediate guide to the taxation of UK Trusts

Following on from the popular elementary guide to the taxation of UK trusts, this webinar covers: the inheritance tax regime for relevant property trusts; the impact of the changes to the taxation of dividends; capital gains tax reliefs; and tips on parts of the legislation you may not come across often.

Entrepreneurs' Relief

First broadcast 26 July 2016 - This webinar will recap the various scenarios in which entrepreneurs’ relief is available, and the conditions which must be met to qualify for the relief. We will also highlight the key reasons why claims for the relief fail and how you can avoid being in such a situation in the future.

Practical guidance

TAXguide 07/15

Finance Act 2015 Changes to entrepreneurs' relief

TAXguide 02/15

Capital taxes liaison group minutes

TAXguide 01/12

The aim of this TAXGUIDE is to provide guidance on some of the practical points that members have encountered on the application of entrepreneurs' relief (ER). Guidance published by the Tax Faculty on 25 January 2012.

Markel Tax FAQs

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Entrepreneurs' Relief on GOV.UK

Official guidance aimed at claimants on Entrepreneurs' Relief for Capital Gains Tax covering eligibility, working out tax and how to claim.

Capital Gains Tax Entrepreneurs’ Relief: Behaviours and Motivations

Report on research to understand businesses' awareness and experience of Capital Gains Tax and Entrepreneurs’ Relief to explore whether it incentivises investment or divestment business activities. Researchers surveyed individuals who had claimed the relief, those who had paid the full rate of CGT, and those who had done neither.

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