A number of measures have been announced that will be of interest to owners of SMEs. The CGT exemption for amounts reinvested in seed enterprise investment scheme companies has, in part, been extended to 2013/14, and the requirements for entrepreneurs’ relief have been relaxed for shares acquired under an EMI scheme. An NIC rebate of £2,000 will be available for all employers. However, anti-avoidance rules are being introduced to counter certain types of arrangements in relation to loans to participators in close companies.
