Employers
View Deloitte's summary and analysis on the measures affecting employers
announced in the emergency Budget 2010.
The new National Employment Savings Trust (NEST) pension schemes will benefit from the same tax reliefs currently available to registered employer and personal pension schemes.
A complex package of tax increases and rate reductions for companies, these are tools to signal to business that the coalition Government is keen to reinvest in employment.
The Chancellor announced a regional employer NIC holiday for new businesses.
The Government has indicated an intention to
scrap the 'high income excess relief'
charge before it comes into effect on 6 April
2011.
