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If you dig a bit further behind the headline grabbing points in today’s Budget speech about fuel duty etc, there are a couple of good news stories in the SME corporate sector.
The Chancellor has announced that entrepreneurs relief from capital gains tax is being expanded, by doubling the maximum lifetime threshold of chargeable gains which can qualify for entrepreneurs relief, from £5M to £10M per individual. This relief brings the rate of CGT down from 28% to 10%, and can apply on certain business and company sales (if you meet all the conditions). So that’s possibly up to an extra £900k off your CGT bill, if you qualify, and could be very interesting for anyone wondering if now’s the time to sell up in the SME market. Introduced from April 2011.
He’s also announced an increase in the rate of research & development tax relief for SMEs, up from 175% to 200%, from April 2011, and a further increase to 225% from April 2012.
The Chancellor, Phillip Hammond, has just delivered his latest budget and with it, a significant change to the way liability for IR35 breaches will be dealt with for private sector companies from April 2020.
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The Sentencing Council have released their Definitive Guideline on the Reduction in Sentence for a Guilty Plea, which sets out the approach to be taken by the courts.
Advocate General Kolkott’s opinion on 2 December 2016 highlights the importance of keeping up with national case law when dealing with EU trade mark opposition or invalidity appeal proceedings.
Employment law expert, Elish Kennedy, outlines changes to the immigration rules due to come into force on 24 November 2016.
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