Capital Gains Tax: Tax Allowances
(asked on 20th October 2026) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has assessed the potential merits of introducing a Tax Relief scheme to allow Capital Gains Tax liabilities to be deferred where proceeds from the disposal of a business are reinvested in UK growth businesses.
This question was answered on 28th October 2026
At Budget 2026, the Chancellor announced that from April 2027, the new Capital Gains Tax (CGT) Founders' Relief will give founders and early investors a reduced 10% rate of CGT, on gains up to a £10 million lifetime limit.
The Enterprise Investment Scheme (EIS) also allows investors to defer up to 100% of a capital gain where it is reinvested in eligible EIS shares.