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Del's darling

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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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