The government has also announced that it will consider bringing forward legislation to amend some of the changes made by Finance Act 2015 to the entrepreneurs’ relief regime. Although the detail of the proposed amendments has not yet been announced, we expect they will relate to the changes made to deny entrepreneurs’ relief on the goodwill element of qualifying business disposals and/or the disposal of interests in joint venture companies. Both of these changes have been heavily criticised, particularly as they catch many genuine disposals of trading businesses.