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estrict travel and subsistence relief for workers engaged through an employmentintermediary, such as an umbrella company or a personal service company, and underthe supervision, direction and control of the end-user. This will take effect from April2016 following a consultation on the detail of the changes. It will level the playing field betweenemployment businesses that seek to lower their costs by using these arrangements and thosethat do not.1.251 Stakeholders have also raised concerns that individuals do not understand how theirtake-home pay is affected by these arrangements. The government wants employmentintermediaries to provide workers with greater transparency on how they are employed, andwhat they are being paid. The Department of Business Innovation and Skills will consult on theseproposals on transparency later this year.Capital gains tax1.252 The government is committed to supporting entrepreneurs and wants to ensure thatcapital gains tax entrepreneurs’ relief is well targeted. The government will therefore addressuse of the entrepreneurs’ relief rules for tax planning which is not in keeping with the policyintention. The government will target structures set up so that people with only asmall indirect stake in a trading company can benefit from the relief. The governmentwill also ensure that entrepreneurs’ relief on the disposal of personal assets used ina business is only available when someone is making a meaningful withdrawal fromthat business.Tobacco1.253 Raw tobacco represents an increasing risk to excise duty revenues, but under current law,raw tobacco can only be seized when officers can prove an intention to fraudulently evade dutyat the time of seizure. To prevent raw tobacco being diverted into the illegal market,the government will introduce a registration scheme for users and dealers of rawtobacco before the end of 2016.1.254 Smoking imposes costs on society and it is fair to ask tobacco manufacturers andimporters to make a greater contribution towards these costs. However it is essential that thisis done in the most effective way. At Autumn Statement 2014, the government announced aconsultation on a tobacco levy. The responses revealed issues that the government would like toexplore further, and so the consultation will be continued informally with stakeholders in orderto develop detailed policy proposals.62 Budget 2015