Entrepreneurial business
Listen to insights on how the Pre-Budget Report will impact entrepreneurs and their businesses:
Entrepreneurial business Pre-Budget Report podcast
See the latest entrepreneurial bulletin which summarises the key effects of the Pre-Budget Report for your business:
Entrepreneurial
bulletin (PDF)
View Deloitte's summaries and views on the measures affecting
entrepreneurial businesses announced in the 2008 Pre-Budget Report.
Changes
to the trading loss carry back rules
Connected party loan relationships
Corporation tax
simplification
Disclosure of offshore accounts
Disclosure of tax avoidance schemes
Employee share schemes - nil and partly paid shares
Foreign profits of
companies
Increase in VAT turnover threshold for bespoke retail schemes
Interest - alignment of treatment across different taxes
Late filing
and late payment consultation
National Insurance Contributions proposals
Penalties for late
payment of PAYE
Small companies
rate
Tax relief on
company cars
Taxpayers'
charter
VAT rate reduction