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CAPITAL GAINS TAX |
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Entrepreneurs’ relief See TM ¶6035 From 6 April 2010 the limit that entrepreneurs’ relief will apply to is to be doubled from £1 million to £2 million. Where an individual has previously made gains in excess of £1 million prior to this date, no further relief will be due in relation to those years. However, if they make further qualifying gains the remaining £1 million will be available for use. |
