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The Good, The Bad and The Ugly

 
Philip Fisher Employee Benefits Partner at Chantrey Vellacott DFK considers the likely impact of the Pre-Budget Report on SMEs
 
Gordon Brown's ninth Pre-Budget Report contains both good and bad news for SMEs their directors and employees. Strangely with the exception of certain industry sectors such as film and property the major headlines have primarily focused around personal issues rather than corporate ones.
Small companies tax rate
 
Last year the Chancellor caused uproar when he attacked the tax advice industry and its attitude to tax avoidance in connection with small companies' profits.
 
In particular he was most unhappy that many accountants had advised their clients to incorporate their businesses as a...

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