Many commentators struggled to find anything to say about the recent Autumn statement, at least in so far as business is concerned. Deal makers who are currently mid- deal held their breath , suspecting a reduction to the availability of entrepreneurs relief, but no, the Chancellor left it alone. As such the highly valuable 10% rate of tax on sale proceeds for most companies remains in tact and a great incentive to invest in and grow your own company. It also preserves the value of many EMI Option shares and ESS schemes