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・ Entrepreneur Magazine South Africa
・ Entrepreneur Walk of Fame
・ Entrepreneurial economics
・ Entrepreneurial ecosystem
・ Entrepreneurial finance
・ Entrepreneurial leadership
・ Entrepreneurial network
・ Entrepreneurial orientation
・ Entrepreneurial Spark
・ Entrepreneurs du Monde
・ Entrepreneurs for Sustainability
・ Entrepreneurs of Knoxville
・ Entrepreneurs' Organization
・ Entrepreneurs' Party
・ Entrepreneurs' Program (University of Pennsylvania)
Entrepreneurs' relief
・ Entrepreneurs' Row
・ Entrepreneurship
・ Entrepreneurship Cell, IIT Kanpur
・ Entrepreneurship Cell, IIT Kharagpur
・ Entrepreneurship Development Institute of India
・ Entrepreneurship ecosystem
・ Entrepreneurship education
・ Entrepreneurship Policies in Egypt
・ Entrepreneurship Policies in Saudi Arabia
・ Entrepreneurship policies in Syria
・ Entrepreneurship policies in the United Arab Emirates
・ Entrepreneurship Theory and Practice
・ Entreprise
・ Entreprise nationale de Radiodiffusion sonore


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Entrepreneurs' relief : ウィキペディア英語版
Entrepreneurs' relief

In the United Kingdom, entrepreneurs selling their business (technically "qualifying assets") can claim entrepreneurs' relief. This is a lifetime allowance of £10,000,000 of gain that will be taxed at a reduced rate of 10%. To be eligible, a shareholder must have a 5% or more shareholding, and have been involved for a year or more with a company as an employee or director. Capital distributions from a limited company can occur as a result of a member's voluntary liquidation, and resulting profits are subject to CGT. Return of share capital following a resolution at the AGM is not classed as capital gains.〔http://www.bonavacantia.gov.uk/output/BVC17-Distribution-of-Company-Share-Capital.aspx〕
Entrepreneurs' relief was raised to £2 million in the March 2010 budget, and then to £5 million three months later by the new Conservative/Liberal coalition government. In the March 2011 budget it was raised to £10m.〔http://www.hmrc.gov.uk/budget2011/tiin6173.pdf〕
==Notes==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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