CGT Incorporation Relief

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Comments

  1. Avatar of S4K1B says

    In the initial example provided by the lecturer, 10% rate ER applied to gains on incorporation of £250k – by election to disapply Incorp’ Relief.

    Would the 10% ER not apply to the gain of £150k sale of the shares later on also ?

  2. Avatar of nebojsha0603 says

    Could you please help me understand in example 10, in case Mark chooses not to use incorporation relief but to apply for entrepreneurs relief on September 1st (no rollover), would he be entitled on full 90K entrepreneurs relief (10% tax rate) or just on 72K that qualifies for incorporation relief?
    On March 1st when final sales take place, would he be charged 28% on 350K – 200K – 10,600 in that case?
    Thanks!

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