Policy paper

Capital Gains Tax: Investors’ Reliefrelief — lifetime limit reduction

This measuretax isinformation aboutand changesimpact tonote explains the ratereduction ofin Capitalthe GainsInvestors’ Taxrelief thatlifetime applieslimit toannounced Businessat AssetAutumn DisposalBudget Relief2024. and Investors’ Relief.

From:
HM Revenue & Customs
Published
30 October 2024
Last updated
14 November 2024 — See all updates

Documents

Capital Gains Tax: Investors’ Relief — reduction in the lifetime limit

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Draft legislation

PDF, 773 KB, 20 pages

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Draft legislation (accessible version)

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Details

TheAt rateAutumn ofBudget Capital2024, Gainsthe TaxChancellor announced that appliesthe toInvestor’s BusinessRelief Assetlifetime Disposallimit Reliefwould andbe Investors’reduced Relieffrom is£10 increasingmillion to 14%£1 formillion

This will apply to qualifying disposals made on or after 630 AprilOctober 20252024 and from 14% to 18%certain for disposals made onbefore or30 afterOctober 6 April 2026.2024.

Updates to this page

Published 30 October 2024
Last updated 14 November 2024 + show all updates

  1. Accessible version of draft legislation has been added.

  2. First published.

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