If you hold shares in a growing company you founded, the final conditions may affect any future sale. Nothing is settled yet, so avoid making decisions until the rules are published.
The proposed tests include turnover growth, headcount growth and successful R&D claims, and some may look back over 10 years. Keep good records now, and note that an HMRC challenge to an R&D claim could put the relief at risk.
Capital Gains Tax is set UK-wide, so the relief would apply in the same way to Scottish founders. Legislation is expected in Finance Bill 2026-27.