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<p>The objective of Entrepreneurs’ Relief (ER) is to promote enterprise by offering
a reduced rate of tax to individuals who have contributed to the creation and growth
of a business.</p><p> </p><p>The Government continues to monitor the effectiveness
of ER. HMRC’s most recent evaluation was published in December 2017, and is available
<a href="https://www.gov.uk/government/publications/capital-gains-tax-entrepreneurs-relief-behaviours-and-motivations"
target="_blank">here</a>. The Government has no current plans to abolish ER, but keeps
all taxes and reliefs under review.</p>
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