The main aims of this research were to develop an evidence base around the impact of Entrepreneurs’ Relief and Business Asset Rollover Relief. This involved exploring:
- Knowledge and awareness of the reliefs
- Use of the reliefs, and reasons why/why not
- Impact of the relief on behaviour; and
- The role of third party advice
This report contains findings from 35 qualitative interviews conducted with claimants of Entrepreneurs’ Relief and/or Business Asset Rollover Relief and agents/advisors representing claimants.