Share buy back

[ASB]

What you may find is that HMRC will say that full taper relief is not due at 75% because of the length of time that the company has been non-trading.

I see. So (in my case) the payments made this year will qualify for the 75% relief so the 50k comes down to 12.5k for CGT purposes. If the remaining payment is not made till next tax year (which may happen but is unlikkely) then due to the non trading nature of the company they will not get the taper relief.

[Bradley]

Uniform rate

I see. So (in my case) the payments made this year will qualify for the 75% relief so the 50k comes down to 12.5k for CGT purposes. If the remaining payment is not made till next tax year (which may happen but is unlikkely) then due to the non trading nature of the company they will not get the taper relief.

No the reduced taper rate would apply to all payments not just the last payment.