This week's opinion

Readers who finished early for Christmas may have missed the government’s announcement that the entrepreneurs’ relief provisions in the Finance Bill are to be amended to remove some of the problems that had been identified in the drafting. This is welcome news.

Taxation has taken a great interest in this issue and has published several articles and comments pointing out some of the difficulties that would have arisen had the legislation been passed in its original state. These include ‘Not so funny’ and ‘Another year’ by Kevin Slevin and my article ‘Another ER problem’ 29 November 2018 page 14). I would like to think we had a significant influence on the decision to look at this again.

Of course  Taxation was not the only voice – the professional bodies carried...