皇冠体育app

Enterpreneurs鈥� Relief provides for a lower rate of Capital Gains Tax (10%) to be paid when disposing of all or part of a business where certain criteria are met. 皇冠体育app measure will allow gains which are eligible for Enterpreneurs鈥� Relief, but which are instead deferred into investments which qualify for Enterprise Investment Scheme (EIS) or Social Investment Tax Relief (SITR), to benefit from Enterpreneurs鈥� Relief when the gain is realised (for instance on the disposal of the EIS shares or the SITR investment), subject to the normal conditions for Enterpreneurs鈥� Relief applicable at the time of the original disposal.