Call for Evidence published on how the UK tax system supports entrepreneurs

Following the Autumn Budget, HM Treasury published a Call for Evidence to gather responses to influence the development of tax policy on supporting business investment in the UK. The Call for Evidence focuses on three key areas: scaling UK successes, how tax policy shapes entrepreneurial success and building a world leading ecosystem for entrepreneurship.

HM Treasury has asked for views on the success of venture capital schemes (such as the Seed Enterprise Investment Scheme, the Enterprise Investment Scheme and Venture Capital Trusts) and tax-advantaged share schemes for scaling companies (specifically the Enterprise Management Incentive). Feedback is also being sought on what additional ways the UK's tax system could strengthen the pipeline of business investment in the UK.

The Call for Evidence also explores how the tax system could support re-investment after a successful business exit. Business Asset Disposal Relief (BADR) is specifically mentioned, with HM Treasury being keen to understand the extent that BADR influences decision-making when considering the sale of a business, as well as whether BADR could be better targeted to support entrepreneurial activity.

The ATT will be responding to the consultation. If you have any views or comments please email them to [email protected] before 16 February 2026.