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Draft legislation: Capital Gains Tax - denying Entrepreneurs’ Relief for disposals of goodwill to related companies

This draft legislation is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: Capital Gains Tax - denying Entrepreneurs’ Relief for disposals of goodwill to related companiesapplication/pdf Explanatory note: Capital Gains Tax - denying Entrepreneurs’ Relief for disposals of goodwill to related companiesapplication/pdf

At a glance

TypePolicy paper

First published03 Dec 2014

Last updated03 Dec 2014

Organisations

HM Revenue & Customs

Topics

Capital Gains Tax

Source

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