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11 March 2008

Issue: 4149 / Categories: Comment & Analysis

The proposed entrepreneurs' relief: SIMON MCKIE considers whether this is a new initiative or a welcome throwback.

KEY POINTS:

The relationship between entrepreneurs' relief and retirement relief
The claim; is it beneficial and the time limit
What is a qualifying disposal?
The relevant conditions for relief
Calculating the relief

A draft schedule

Issue: 4149 / Categories: Comment & Analysis

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