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Preparing for possible changes to entrepreneurs’ relief

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Over the past few years changes to scale back the effectiveness of entrepreneurs’ relief have been undertaken but the perception from many quarters is that the relief is too generous and not being used as intended, and that further reform is needed while some want it abolished completely. In its manifesto, the new government pledged to review and reform ER, so we can expect that changes will be announced in the March 2020 Budget. Planning options around exits and ways to secure and maximise ER, should the worst happen, will need to be considered and added to discussion agendas.

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