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Jun
14th

ENTREPRENEURS’ RELIEF By: Clare

There have been substantial increases in the life time gains limit for entrepreneurs relief, up to £5 million from 23 June 2010 and then to £10 million from 6 April 2011. The qualifying rules remain unchanged :-
• Shares have to have been held for at least one year
• Holding of shares must represent greater than 5% of the voting share capital
• Must be a director or employee of the company, there is no requirement to be full time.
For further guidance please call Haxton Chartered Accountants West London.

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