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Some of the changes to the EIS qualifying conditions pre-announced in the Budget have now been confirmed as taking effect for EIS investments from 6 April 2012. There are welcome increases to the following limits applying to the target investment company:
Combined with the current income tax relief rate of 30% and a capital gains tax exemption for qualifying EIS shares, plus the new Seed Enterprise Investment Scheme (SEIS), the government is clearly trying to encourage more investment from business angels and other individuals into the UK SME and startup sector.
The Chancellor’s recent mini-budget provided a significant announcement for business as it was confirmed that the off-payroll working rules (known as “IR35”) put in place for public and private sector businesses from 2017 and 2021 will be scrapped from April 2023.
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The Federation of Small Businesses (FSB) has released a report setting out the impact of new and changing regulations arising from the pandemic on small businesses across the UK.
As has been widely reported this week, some 3,000 UK workers are taking part in a six month trial to assess the viability of a four-day working week without any reduction in their normal pay.
In March the government proposed a number of changes to the Building Safety Bill. The new amendments propose additional protection for leaseholders to prevent them from being charged for cladding work if they own up to three properties.
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