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Alan,
Client has owned dairy farm for 25 years. Now wishes to sell with a gain of 450,000 liable to CGT.
1.Can he avail of the new revised entrepreneur relief of 10% CGT.
2. Is there a requirement under the conditions of the revised entrepreneur relief that he must have invested the proceeds from a previous gain in this farm?

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Asked on 11 January 2017 8:16 am
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