Entrepreneurs Relief

[dmarti]

A freehold property was used for business purposes for many years until business sold in 1987. The property was retained and rented out until 2016 when it was sold.

I believe the gain qualifies for entrepreneurs relief but not sure if it would apply to the whole of the gain or just the period when it was used for business purposes.

Would appreciate your help.

[bd6759]

ER is not due. The disposal would need to have been made within 3 years of the close of the business.