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Budget/FB 2007 — Information Technology

Anne Fairpo Director Business Tax Group Rawlinson Hunter brings us the IT aspects of the Budget and notes that there are no further changes as a result of the Finance Bill
The 2007 Budget provided the usual mixture for IT — good news in the form of enhancements to the R&D tax credits less helpful news with the changes to small company taxation and managed service companies. There were no additional changes in the Finance Bill.
R&D tax credits
As trailed in the Pre-Budget Report the Budget announced an increase for 2008 in the support available under R&D tax credits:
●     the large companies' relief will increase...

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