Disposals which qualify for Entrepreneurs' relief

Relief is available where there is either:

·      a material disposal of ‘business assets – (TCGA 1992, ss 169H(2)(a), 169I)

·      a disposal which is associated ’with a material disposal (TCGA 1992, ss 169H(2)(c), 169K)

·      a disposal of trust business assets see  (TCGA 1992, ss 169H(2)(b), 169J)