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Will entitlement to entrepreneurs’ relief be affected if the shareholder cannot exercise his voting rights freely?

On entrepreneurs relief - are you aware of any guidance/views on whether, regarding the 5% voting rights attaching to shares, this condition is regarded as met even if the shareholder gives an irrevocable proxy to another person (e.g. a director of the company) or the Articles deem the holder to have voted same way as rest of Board/shareholders?

Anonymous (Private practice)

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