UK consults on 10% capital-gains tax rate for qualifying founders
The UK government published proposals on 28 October for Founders’ Relief, applying a 10% capital gains tax rate to qualifying share disposals up to a lifetime limit of 10 million pounds of gains per person.
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The UK government published proposals on 28 October for Founders’ Relief, applying a 10% capital gains tax rate to qualifying share disposals up to a lifetime limit of 10 million pounds of gains per person. The intended start date is 6 April 2027.
Proposed conditions include holding 25% of ordinary share capital when trading or preparations began, retaining the shares for at least five tax years and being UK resident for five continuous tax years before disposal. Companies must meet detailed UK-presence, trading, size, growth and innovation conditions.
The technical consultation closes on 30 November 2026. The relief would require a claim and legislation, with sector exclusions and anti-avoidance provisions. The 10 million pound limit concerns eligible gains rather than sale proceeds or a cash grant; not every startup founder would qualify.
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Publication of the official announcement on 28 October 2026.
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UK consults on 10% capital-gains tax rate for qualifying founders
The UK government published proposals on 28 October for Founders’ Relief, applying a 10% capital gains tax rate to qualifying share disposals up to a lifetime limit of 10 million pounds of gains per person. The intended start date is 6 April 2027.
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The date records publication of the cited official source. It does not establish completion of announced future actions.
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- Government budgetSuggested
- Preserved editorial category/topic; broad candidate onlywww.gov.uk ↗
- Taxation policySuggested
- Subject suggested from the title or summary: tax ratewww.gov.uk ↗
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- United Kingdom · Place role: Coverage · Place type: Country or area · Location precision: RegionalEvidence
- Explicit preserved editorial country/region; no city or national centroid inferredwww.gov.uk ↗