Investors' relief
You'll learn how Investors Relief works as a capital gains tax relief on qualifying shares, and when it applies instead of other reliefs like Entrepreneur's Relief.
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In this lesson
- 0:00 Investors Relief Overview
- 0:13 Key Features and Lifetime Limits
- 0:38 Qualifying Disposal Requirements
- 1:52 Minimum Holding Period Rules
About this lesson
This video covers the key conditions you need to meet—including share ownership requirements, holding periods, and the crucial difference that you must not be an employee of the company. You'll see how the 14% tax rate and £1 million lifetime limit compare to other reliefs, and understand exactly what "qualifying shares" means in exam and real-world scenarios. Essential for TX and ATX students tackling capital gains tax planning questions.
Duration: 2m
Transcript
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