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Enterpreneur relief

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Enterpreneur relief

  • This topic has 2 replies, 3 voices, and was last updated 11 years ago by Tax Tutor.
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  • May 22, 2014 at 1:00 pm #170099
    noushadyahya
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    Is there any requirement of 5% holding in unquoted shares or not ?

    May 23, 2014 at 1:19 pm #170300
    pannanikt
    Member
    • Topics: 8
    • Replies: 83
    • ☆☆

    https://www.hmrc.gov.uk/helpsheets/hs275.pdf

    May 23, 2014 at 5:20 pm #170351
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    For entrepreneurs relief the taxpayer must have owned 5% of the shares in the unquoted trading company or indeed a quoted trading company. You may have asked this question based on what you have seen for gift relief where any shareholding in an unquoted trading company will be eligible for gift relief but 5% is required if you gift shares in a quoted trading company.

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