Small businesses
Annual investment will double
The Chancellor, Alistair Darling, has said he’s going to double the annual investment for small businesses to £100,000 to allow expansion.
Going against opposition suggestions to scrap investment allowances to pay for a reduction in the overall rate of corporation tax ‘makes no sense’, Alistair Darling said.
‘It would mean, for example, that manufacturers and many smaller companies would see their tax bill increase,’ he added.
The doubling of the allowance is a good simplification measure, as well as encouraging capital investment. But it will mean more businesses claiming tax loss reliefs and HMRC will need to gear up to process those claims promptly. |