www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64050
See also:
Entrepreneurs’ Relief – the family dynamic (taylorwessing.com)
Update:
www.rpc.co.uk/perspectives/tax-take/tribunal-allows-entrepreneurs-relief-appeal/#page=1
IWPX – International Wealth Planning X-change
Exchanging International Wealth Planning Content.
www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64050
See also:
Entrepreneurs’ Relief – the family dynamic (taylorwessing.com)
Update:
www.rpc.co.uk/perspectives/tax-take/tribunal-allows-entrepreneurs-relief-appeal/#page=1