Policy paper

Entrepreneurs鈥� Relief where shareholding 鈥榙iluted鈥� below the 5% threshold

This measure allows individuals whose shareholding is 鈥榙iluted鈥� below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.

From:
HM Revenue & Customs
Published
6 July 2018

Documents

Entrepreneurs鈥� Relief where shareholding 鈥榙iluted鈥� below the 5% threshold

HTML

PDF, 68.4 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

PDF, 405 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The measure ensures that entrepreneurs are not discouraged from seeking external investment to finance business growth in circumstances where their own shareholding becomes diluted.

This is part of the government鈥檚 response to the patient capital review, and is in line with the government鈥檚 policy of supporting enterprise and entrepreneurship.

A consultation with a summary of responses about allowing Entrepreneurs鈥� Relief on gains made before dilution is also available.

Updates to this page

Published 6 July 2018

Sign up for emails or print this page

Related content