accountants
6 Cavendish Street  
Barrow in Furness  
Cumbria  
LA14 1SB  
Tel: (01229) 838567  
enquires@sdgaccountants.co.uk   
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sdg accountants
6 Cavendish Street
Barrow in Furness
Cumbria
LA14 1SB
Tel: 01229 838567
Fax: 01229 870902
enquires@sdgaccountants.co.uk

Entrepreneurs' Relief
The amount of an individual's capital gains that can qualify for Entrepreneurs' Relief are currently subject to a lifetime limit of £1 million. Gains qualifying for the relief are charged at an effective tax rate of 10% rather than the usual rate of 18%.

The lifetime limit will be doubled to £2 million for disposals on or after 6 April 2010.

Internet link: HMRC Budget note
 
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