Background The 2016 Budget again proved to be perfect opportunity for our fine Chancellor to tinker with Entrepreneurs’ Relief (ER) – one of the most attractive reliefs provided to entrepreneurs. However, in contrast with some of the previous tinkering to the regime, these changes were generally of a positive nature and should generally increase the availability of the relief.
Background In a recent survey of some of the UK’s wealthier private investors, 41% stated that they would be prepared to invest in Small and Medium Enterprises (SMEs). Two thirds of such investors also feel confident that UK SMEs can deliver attractive levels of growth. However, frustratingly, they do not know the best way to