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The minimum period throughout which certain conditions must be met to qualify for Entrepreneurs' Relief (ER) is being increased from one year to two years. This has effect for disposals on or after 6 April 2019, except where a business ceased before 29 October 2018. Where the claimant's business ceased, or their personal company ceased to be a trading company (or the holding company of a trading group) before 29 October 2018, the existing one year qualifying period continues to apply.
To qualify for ER, the company needs to be an individual's 'personal company'. This means that an individual must, throughout the relevant qualifying period:
For disposals on or after 29 October 2018, an individual must also satisfy either of the following:
It’s business as usual, with a few modifications...
We hope that you - our clients, our contacts and our colleagues - continue to keep safe and well in these unprecedented times. We are providing as near-normal service as possible and we can be contacted through all the usual channels.
Our office is being ‘manned’ so you can call us to arrange for records to be dropped off or collected. There are still social distancing and COVID safety restrictions in place so please contact us in advance to make suitable arrangements. All post is being dealt with as normal.
Whilst face to face meetings are still not appropriate just yet, we continue to utilise other communications such as video conferencing, in addition to telephone and email.
To discuss a specific matter or simply to find out more, please get in touch.