The recent budget has announced changes to the conditions relating to the availability of Entrepreneurs Relief.

Draft legislation has been published but it is possible that the final legislation will differ from the drafts currently circulating.

Entrepreneurs Relief has the effect of reducing the amount of Capital Gains Tax paid on disposals of businesses, or shares in a personal company, to 10% on up to £10 million worth of lifetime gains.

Next steps for the UK music industry - monetisation, policy challenges and the future of live

The vote of the UK electorate on 23 June to leave the European Union will have far-reaching economic, political and legal repercussions for both the UK and Europe as a whole.