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Posted Sun, 22 Dec 2024 16:29:15 GMT by Will Ladislaw
Please can you tell me whether if I sold in 11/24 a qualifying EIS investment that was made in, say 2019 and which I used to defer a gain in that year but now I don't defer the gain again so it is revived, whether the revived gain would be taxed at the new rate (in my case 24%) or at the former rate (20%)?
Posted Mon, 06 Jan 2025 15:10:24 GMT by HMRC Admin 1 Response

HMRC is unable to provide specific or tailored advice through the Online Community Forums and cannot comment on any form of calculation, example or scenario as we may not be in possession of all the relevant information.
You can find out more information about capital gains tax here: https://www.gov.uk/browse/tax/capital-gains

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