Investors’ relief – how to reduce capital gains tax liability

摘要

Potentially, investors’ relief can save capital gains tax (CGT) of up to £1m – it is available onrelevant gains of up to £10m and reduces the CGT rate from 20% to 10%. However,although it was introduced by Finance Act 2016 (FA 2016), the earliest date on which a gainmay be realised that qualifies for the relief is 6 April 2019.