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Budget — SME Tax Issues

Paul Aplin tax partner with AC Mole & Sons and Chairman of the ICAEW Tax Faculty looks at the tax issues for SMEs in the Budget
First the good news
I like to think of myself as a 'glass half full' man so let's start with the good news.
Although the Chancellor chose not to mention it in his speech the Red Book contained some very good news indeed at paragraph 4.69:
'The Government firmly believes it is unfair that some individuals can arrange their affairs to gain a tax advantage by shifting part of their income to another person who is subject to a lower rate of tax. The Government considered...

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