For SMEs there has been no let-up in tax change this year. Be it a new approach to developing policy from the coalition government, three Finance Acts, a Comprehensive Spending Review, an Autumn Statement or the creation of the Office of Tax Simplification. Below are five highlights (or lowlights) from 2010. However, with the announcement of the publication of draft clauses for the Finance Bill 2011 set for 9 December 2010, and the 2011 Budget already confirmed for Wednesday 23 March 2011, these are a curtain raiser for more change to come over the next few months.
