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  • Tax Breaks for Directors - Part 2  Director shareholders - 21. Selling your company - 21.1. Introduction
    21.1. IntroductionThe only tax you should really be concerned about on any profit on disposal is capital gains tax (CGT). Director shareholders who sell all or part of their shareholding in a trading company need to factor the availability of entrepreneurs’ relief (ER) into their planning. The ER tax rate can apply when you sell part or all of the shares in your own company and make a gain of up to £10 million. The CGT rate for ER is currently 10%.
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