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Budget 2011: SMEs

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This was a positive Budget for SMEs. Cuts in corporation tax, enhanced relief for R&D expenditure and greater incentives for EIS investors are the highlights. The government has concluded that IR35 should be retained, although some improvements to the administration of the existing regime will be proposed. Many of the measures will be subject to a period of consultation before implementation so it will be some time before all the benefits flow through.

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