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Spring Budget 2020—Entrepreneurs’ relief changes

Spring Budget 2020—Entrepreneurs’ relief changes
Published on: 16 March 2020
Published by: LexisPSL
  • Spring Budget 2020—Entrepreneurs’ relief changes
  • What change was announced to the entrepreneurs' relief lifetime limit, and was this expected?
  • Why did the government make this change, and why now?
  • What measures were taxpayers taking in anticipation of the Budget changes?
  • What anti-forestalling measures were announced? Will these be effective?
  • What will be the likely future impact of the new lifetime limit?​

Article summary

The announcements by the Chancellor of the Exchequer in the Budget on 11 March 2020 included the widely anticipated reform of entrepreneurs’ relief, in the form of a reduction in the lifetime limit. Pete Miller, partner at the Miller Partnership, discusses the new measure and its implications. or take a trial to read the full analysis.

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