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In Budget 2018 the Chancellor announced some additional conditions that must be met in order to obtain Entrepreneurs’ Relief. The government accepted that parts of the conditions had a wider impact than expected and the final legislation is more reasonable. But the changes still mean close attention to the new rules is needed to ensure eligibility to this valuable relief.

The letter covers:

  • Summary of disposals potentially qualifying for Entrepreneurs’ Relief
  • New two year rule
  • New percentage rules
  • What the changes mean for your clients – company shareholders, sole traders, partners and trustees
  • Planning points for clients


Price £60.00


The price shown here is indicative but not final.