Despite growing criticism of Entrepreneurs’ Relief, Chancellor Philip Hammond retained the relief in the 2018 Budget commenting that “entrepreneurs must be at the heart of a dynamic economy”.
To what extent do you consider that Entrepreneurs’ Relief strikes an appropriate balance between promoting economic activity and ensuring a fair system of taxation?
Formulate reasoned proposals for how, in your view, the system could be improved. In preparing your report you need to address the following areas:
1. The historic basis and rationale for Entrepreneurs’ Relief.
2. The current rules on the application of Entrepreneurs’ Relief.
3. A review and critical analysis of the literature to assess the pros and cons of the current system and proposals for reform.
4. Your proposals for reform and how they compare with other jurisdictions.
5. What those proposals would achieve by reference to striking a balance between the above competing considerations.
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