All posts by Dilpa Raval, Tax Associate, CMS

The Chancellor has announced a number of changes in respect of the right to claim Entrepreneurs’ Relief (ER) in yesterday’s Budget. For disposals on or after 6 April 2019, the minimum period throughout which the qualifying conditions for ER must be met will be extended from 12 months to 24 months. Furthermore, in addition to … Continue reading Budget 2018: Entrepreneurs’ Relief – holding period for disposal of “relevant EMI shares”