questionText: To ask the Chancellor of the Exchequer, what assessment has she made of the impact of treating 50% of the gain in disposal to trustees of an Employee Ownership Trust as the disposers' chargeable gain for CGT purposes.
answerText: At Budget 2025, the Chancellor announced that the relief from Capital Gains Tax available on qualifying disposals to Employee Ownership Trusts will be reduced from 100% to 50%. This will retain a strong incentive for employee ownership, whilst ensuring th...
heading: Employee Ownership: Capital Gains Tax