We like to think of ourselves as a country that encourages entrepreneurial spirit. Tax incentives for investors are one of the mechanisms to reward those prepared to back smaller non-quoted businesses and start-ups.  Entrepreneurs’ Relief (ER) has been at the heart of that endeavour - but is now under critical scrutiny. In the lead up to the General Election, there are again renewed attempts to scrap a relief which allows business owners to pay a reduced 10  percent rate of capital gains tax on up to £10 million of qualifying lifetime gains. This compares favourably to the standard 20  percent rate on other share and busi...