This is a freeview 'At a glance' guide to Capital Gains Tax (CGT) Investors' Relief.

Investors' Relief reduces the rate of Capital Gains Tax (CGT) paid on the disposal of unlisted company shares by persons who invest in shares by subscription.

Subscribers, see Investors' Relief: subscriber guide for your detailed version of this guide.

At a glance

Investors’ Relief (IR)

Although IR has some similarities to Business Asset Disposal relief (BADR) (Entrepreneurs' Relief), IR is a different relief:

Like BADR:

 Unlike BADR:

Detailed CGT relief guides for subscribers

Business Asset Disposal Relief Index


Business Asset Disposal Relief (Entrepreneurs' Relief): overview

How the relief works
Tracker: What's new?
Planning points
Different forms of BADR: Applies to:

Disposal of a business or part of a business

Sole traders or partners: s.169I(2)(a) TCGA 1992

Disposal of the assets of a business following its cessation

Sole traders or partnerships: s.169I(2)(b)
Disposal of shares or securities in a company Officer or employee shareholders
Disposal of a joint venture interest Joint venture officer or employee shareholders
Disposal of trust business assets Trustees
Disposal associated with a material disposal Shareholders or partners
Alternative reliefs  

Disposal of shares or securities in a company (Investors' Relief)

Investor shareholders (not officers or employers, on subscription)


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