Research and analysis

Capital Gains Tax: Entrepreneurs’ Relief and Business Asset Rollover Relief research

Research to explore the impact of Entrepreneurs’ Relief and Business Asset Rollover Relief, particularly in relation to business behaviours.

From:
HM Revenue & Customs
Published
15 July 2015

Documents

Capital Gains Tax – Entrepreneurs’ Relief and Business Asset Rollover Relief research

PDF, 833 KB, 54 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The main aims of this research were to develop an evidence base around the impact of Entrepreneurs’ Relief and Business Asset Rollover Relief. This involved exploring:

  • Knowledge and awareness of the reliefs
  • Use of the reliefs, and reasons why/why not
  • Impact of the relief on behaviour; and
  • The role of third party advice

This report contains findings from 35 qualitative interviews conducted with claimants of Entrepreneurs’ Relief and/or Business Asset Rollover Relief and agents/advisors representing claimants.

Updates to this page

Published 15 July 2015

Sign up for emails or print this page

Related content