CG17931 - Taper relief: business asset: conditions to be met: Taper relief does not apply to disposals before 6 April 1998 or after 6 April 2008

The conditions to be met for shares to be treated as business assets depend on whether the shares were held by an individual, the trustees of a settlement, by a deceased individual's personal representatives or by an individual who acquired the shares as a legatee.