A less taxing business for SMEs

New tax breaks for start-ups and investors give small business a boost, says Tom Smith

The 2011 Budget introduced changes designed to improve incentives for entrepreneurs and investors in small businesses when the government increased the lifetime limit for gains qualifying for Entrepreneurs’ Relief (ER) from £5m to £10m and raised the rate of tax relief for investors by 10%.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Tax | The King, the top 100, and wealth taxes

Tax | Personal tax changes from 6 April 2026

Tax | Business property relief changes: tax and succession planning

Tax | Farmers given £2.5m allowance for inheritance tax in u-turn

Tax | Budget 2025: enterprise management incentive eligibility expanded