CG17932 - Taper relief: business asset: individuals: Taper relief does not apply to disposals before 6 April 1998 or after 6 April 2008

Where the disposal of shares is made by an individual, the shares will be a business asset if the company was the individual's qualifying company, see CG17948. If the individual acquired the shares as a legatee, see in addition CG17935.