Autumn Budget 2017 Reaction: Entrepreneurs’ Relief

Chancellor Philip Hammond delivered his second Budget of 2017 to Parliament this afternoon. We have created a video and a series of short blogs on various tax and business related Budget announcements to help clarify some of the details behind the headlines.

 

Entrepreneurs’ Relief

 

The Government is to consult in Spring 2018 on extending entrepreneurs’ relief in certain circumstances where shareholdings fall below 5%.

 

The normal qualifying level to be able to claim entrepreneurs’ relief on shares held in a personal company is 5%. Where an entrepreneur’s shareholding has fallen below 5% due to their holding being diluted as a result of fund raising where new shares have been issued HMRC believe allowing relief in these circumstances would incentivise entrepreneurs to remain involved in the business.

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