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Entrepreneurs' Relief, now Business Asset Disposal Relief, is a UK tax relief that lowers the Capital Gains Tax rate to 10% on qualifying gains from the disposal of a business asset or shares in a trading company, up to a lifetime limit of £10 million per individual. A solicitor helps determine eligibility, gathers evidence of active trading, and structures disposals to qualify. They prepare and submit the necessary claim to HM Revenue & Customs, coordinate with accountants, and advise on timing and documentation to protect the relief.
Why this work is usually handled by a solicitor
The relief reduces exposure to higher-rate tax on gains from selling a business or its shares. A solicitor ensures the disposal meets the qualifying criteria, collects evidence of active trading, arranges the necessary documentation, and oversees the claim to HMRC to secure the 10% rate where eligible.
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