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Jurisdiction(s):
United Kingdom
United Kingdom
Key definition
Investor definition What does Investor mean? In legal practice, an investor is the person or entity that commits capital, assets or resources to an enterprise with an expectation of return. The expression is contextual rather than a single statutory term; its meaning depends on the governing instrument. In international investment agreements (including bilateral investment treaties and investment chapters of free trade agreements), an investor of a Party usually covers: (a) natural persons who are nationals (and sometimes permanent residents) of the home state; and (b) legal persons incorporated or constituted under that state’s laws, or having their seat, place of effective management, control, or substantial business activities...
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UK CGT investors’ relief: eligibility, rates, lifetime limit, interaction with BADR, trading/employment conditions, trustees, reorganisations and QCBs, connected-person traps, claims, anti-forestalling and transitional rules (2025–26 changes)
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Practice notes
FORTHCOMING CHANGE relating to call for evidence on tax support for entrepreneurs:
At Budget 2025, the government launched a formal public call for evidence (closing date: 28 February 2026) on how existing tax incentive arrangements operate and on potential measures to extend support for entrepreneurs. The exercise concentrates in part on the venture capital schemes and on enterprise management incentives. It also references Investors’ relief and, more specifically, invites views on how the tax regime might better enable reinvestment by successful entrepreneurs, including the function and effectiveness of business asset disposal relief. Investors’ relief is a Capital gains tax (CGT) relief intended for individuals who invest in unquoted trading companies while not taking part in the management or operation of the business. Such investors will not generally qualify for business asset disposal relief (BADR, formerly Entrepreneurs’ relief, see Practice Note: CGT—business asset disposal relief (formerly entrepreneurs' relief)) when they realise their investment and, without investors’ relief, would instead be charged at the standard CGT rates. Investors’ relief applies the same rate of tax as BADR (the Investors’ Relief Rate). The Investors’ Relief Rate is 10% until 5 April 2025...
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Web page updated on 22/05/2026
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Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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