Consultation: Capital Gains Tax Founders' Relief

At Budget 2026, the Government announced plans to introduce a new Founders' Relief for Capital Gains Tax. 

Following the Budget, a technical consultation on Founders' Relief has been published, in advance of the required legislation being introduced in Finance Bill 2026/27. 

The ATT will be responding to the consultation, and would welcome comments or feedback on the seven questions posed in the consultation, or on the proposed relief more generally. 

Please email [email protected] by 13 November 2026 with any contributions for consideration as part of our response.