Robert Birchall and Helen Coward write for Tax Journal and eprivateclient on changes to CGT entrepreneurs’ relief

Successful claims for judicial review in the tax context are few and far between. However, a recent decision shows that it can be done.

The Autumn Budget included an important change to CGT entrepreneurs’ relief.

Helen Coward picks out key highlights from the draft legislation for the 18/19 Finance Bill on changes to Entrepreneurs’ Relief

The Chancellor announced during his Budget speech that a change would be made to the qualifying conditions to claim entrepreneurs’ relief