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Le Régime de l'Entrepreneuriat et la Réduction de l'Impôt sur les Plus-Values en France
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You cannot claim relief if you are treated by double taxation arrangements as a resident elsewhere, so that ignoring any Disposal Relief you would not be liable to UK CGT on any gain from the EIS shares.
Any gains above the 1m threshold are taxed at the full rate - 20 if you ve received taxable income or capital gains above 50,270 in 2024-25 the same as in 2023-24 , for most parts of the UK, and a lower 43,662 in Scotland also the same in 2023-24.
the investor becomes non-UK resident within three years of issue or three years of commencement of trade, whichever is the later, unless he or she is going to work full-time offshore for three years or less.
In the UK, Business Asset Disposal Relief previously referred to as Entrepreneurs Relief experienced substantial changes in 2020 and, with a general election forecast, further changes could occur in the next 18 months.
Relief can apply to the liquidation of a company, provided the company was carrying on a qualifying business up to the time the liquidator was appointed and the liquidation was completed within two years of the liquidator being appointed.
