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What is Entrepreneurs' Relief? Clarke Bell

As well as following a sale of their company, business owners can also claim Entrepreneur’s Relief on capital distributions to shareholders when the business is closed down. This can be done either through a Members’ Voluntary Liquidation (MVL) or through an informal winding down procedure.…

Entrepreneurs' Relief - GOV.UK

If the number of shares you hold falls below 5% because the company has issued more shares, you may still be able to claim Entrepreneurs’ Relief. You need to choose or ‘elect’ to be treated as if you had sold and re-bought your shares immediately before the new shares were issued.…