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Given the importance of the two reliefs (retirement relief and taper relief) that entrepreneurs’ relief replaced, it was clearly going to be of great interest to many businesses. Since its introduction, however, two factors have combined to increase its impact significantly.
Firstly, in spite of many pundits predicting the early abolition of the relief, the government has demonstrated its commitment to retaining it by the progressive increase in the lifetime limit on gains that can qualify for the relief from £1 million when first introduced to the current £10 million. Secondly, the introduction of the 28% higher rate of capital gains tax clearly means a much greater saving can be achieved if the entrepreneurs’ rate of 10% is available.
Readers who are familiar with other CCH specialist tax books will recognise the clear format, numerous examples and concisely explained tax planning points (and pitfalls!) that CCH authors are adept at providing, as well as the useful appendices of source materials which make the book a comprehensive reference tool. The bound format ensures that it remains both portable and easy to use. It will be a welcome addition to the well-received PPR book in the capital gains tax series.