Headline CGT has increased from 10% to 28% in less than two years but entrepreneurs' relief preserves 10% rate for those eligible
In less than two years, headline capital gains tax (CGT) rates have risen from 10% to 28%.  Whilst those eligible to claim entrepreneurs' relief can still pay 10%, they are apparently members of an exclusive club, being required to hold at least 5% of their company (and be an employee or director).
 
However, there are relatively simple structures that could extend entrepreneurs' relief to a holder of as little as one or even half a percent in their company
   
Bringing entrepreneurs' relief to more shareholders
No trusts or offshore entities are involved, and the concept can be used both for new companies or shareholdings as well as for "repairing" existing arrangements, allowing shareholders in existing companies now to bring themselves within the scope of entrepreneurs' relief.
 
Good and bad leaver provisions can be preserved, as can drag and tag along rights, so institutional and other major shareholders will not be prejudiced.  In many cases, this "repair" will not trigger a CGT liability; in others, a small liability may be triggered and it will be up to the shareholder to decide whether this is a price worth paying for a significantly reduced CGT rate in the future.