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Hi tutor,
Can you please clear my confusion for the date of claiming entrepreneur’s relief. As in your lectures first it is said to make a claim for 2014/15 by 31 January 2016 and then one more date is available for making the claim i.e 31 January 2017.The relief must be claimed within 12 months of 31 January following the end of the tax year in which the disposal was made, so for a disposal in 2014/15 the claim must be made by 31 January 2017. If I have given the date as 31 January 2016 then my apologies for the error.
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