Budget 2018: Entrepreneurs’ Relief & Alphabet Shares

In the 2018 Budget, the Chancellor announced changes to the conditions for Entrepreneurs’ Relief (“ER”) which will restrict its availability to certain shareholders. Previous Rules Prior to the budget, ER was available on the sale of shares in a trading company provided that for a periodĀ of 12 months up to the date of disposal: The … Continue reading Budget 2018: Entrepreneurs’ Relief & Alphabet Shares