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Personal Company: a personal company is a term used to describe a company that you have a certain level of control in. The term helps to define whether an asset is classed as a business asset for Capital Gains Tax relief purposes. One of the criteria may be that the shares are in a personal company. For Gift Hold-Over Relief and Taper Relief a personal company is one where you have at least 5 per cent of the voting rights. For Entrepreneurs' Relief a personal company is one where you own at least 5 per cent of the ordinary share capital and that gives you at least 5 per cent of the voting rights.