Several core areas of small business taxation have been raised and debated ‘time and again’ during the recent roadshows organised by the Office of Tax Simplification.
Sara Luder discusses the proposed changes to the corporation tax on chargeable gains regime proposed for the next Finance Bill
More than half (57%) of small business owners responding to a survey conducted by the Forum of Private Business would be willing to pay more tax in exchange for a simplified system, and 50% would be prepared to pay more under a simplified system ‘if that system cut down on tax avoidance among the
Partha Ray on the OTS interim report
Pete Miller on chargeable gains exit charges
HMRC is reminding taxpayers filing a tax return online for the first time that, when they have registered for the service via www.hmrc.gov.uk/online, a user ID and an activation code will be posted to them ‘within seven working days’.
Francesca Lagerberg reviews developments affecting SMEs
The Treasury launched on 9 December 2010 a consultation on draft legislation for Finance Bill 2011. The following brief outline of the measures is based on the Treasury’s overview and draft explanatory notes.
Giles Downes examines the capital allowances provisions
Stefano Borsi and Colin French review the impact of the provisions on venture capital schemes