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2019 review: a year of uncertainty for SMEs

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Uncertainty over the longevity of valuable reliefs, such as entrepreneurs’ relief, business property relief and incorporation relief, against a precarious economic and political backdrop, has been instrumental for many SMEs when considering the timing of key business events, such as an exit. SMEs already face uncertainty in the application of the existing, often conflicting, legislation that HMRC wants clients to comply with, adopting a ‘prevention is better than cure’ approach. This can often be a hindrance for bona fide commercial transactions. While business owners have to come to terms with these concerns, they also have to deal with changes to day to day tax compliance, and these burdens will continue into the new year.

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