‘Angel investors are to be given more tax breaks to encourage investment in nascent businesses as part of David Cameron’s efforts to build an enterprise culture based on the nation’s “doers and grafters”.
The Social Security (Contributions) (Re-rating) Order, SI 2011/938, specifies the rates of Class 2 and Class 3 NICs and the amount of earnings below which an earner may be excepted from liability for Class 2 contributio
The Capital Gains Tax (Annual Exempt Amount) Order, SI 2011/899, specifies £10,600 as the exempt amount for 2011/12 by virtue of TCGA 1992 s 3, unless Parliament otherwise determines.
Sara Luder discusses the proposed changes to the corporation tax on chargeable gains regime proposed for the next Finance Bill
Francesca Lagerberg reviews developments affecting SMEs
Your refresher guide, by Simon Groom
Jacky Kinsey and Gemma Gill consider the tax obstacles facing UK small businesses on expansion overseas
Andrew Lines looks at capital taxes from the shareholders' perspective when selling a company
Timothy Lloyd provides practical tips for making a rollover relief claim
Claire Evans reviews the tax implications of the proposed abolition of UK GAAP and what companies should be doing about it now