On 13 March 2018, the Chancellor of the Exchequer published the Spring Statement 2018.
As promised in his Autumn Statement 2016, the Spring Statement did not contain details of new major tax or spending changes, however the government has published a list of calls for evidence and consultations currently taking place which set out its approach to adapting the tax system going forward.
Brief descriptions of the consultations and links to the relevant documents are below:
Allowing Entrepreneurs’ Relief on gains made before dilution. The government intend to introduce legislation in the Finance Bill 2018-19 to allow individuals who no longer own 5% of the share capital of a company as a result of an issue of new shares to claim Entr...
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