HMRC have agreed that the answers to some of the technical questions on the operation of ER raised with HMRC via the CGT Liaison Group (an HMRC forum) may be published. HMRC expect to incorporate the content of the answers into the HMRC CG manual. Further answers to outstanding technical questions will be posted here as they become available.
The answers may also be found in the members area to accompany the technical guide : Entrepreneurs relief: a summary for members (by Kevin Slevin). Members need to be logged into the site to access all the member guides. If you do not know your log in details then contact the Membership team on: 0844 579 6703.