- 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?
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.
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