This TAXguide sets out a series of questions raised by the Tax Faculty with HMRC in order to explore the changes made to entrepreneurs’ relief, introduced in Finance Act 2019. HMRC’s replies are set out in full in this TAXguide.
Entrepreneurs relief - guidance
Practical guidance from ICAEW's Tax Faculty related to entrepreneurs' relief within the UK business tax regime
Finance Act 2015 Changes to entrepreneurs' relief
Capital taxes liaison group minutes
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The aim of this TAXGUIDE is to provide guidance on some of the practical points that members have encountered on the application of entrepreneurs' relief (ER). Guidance published by the Tax Faculty on 25 January 2012.