While the 2010 Budget delivered some unexpected surprises for small business owners, will the government be as nice once the general election is over, asks Simon Sweetman.
So, what was in it for you? Those who wait for plums from the Budget are generally doomed to disappointment, so no holding back on NIC increases - but it was never very likely. This was never going to be a tax cutting budget.
Regulars may know that I am a fan of the Annual Investment Allowance. The increase in the AIA to £100,000 will affect a relatively small number of businesses (those with capital expenditure between £50-100,000) but they may well be a crucial sector. It may actually enable genuine investment by that minority of small businesses who want to invest and grow.
When I was told that he might double entrepreneurs’ relief from Capital Gain Tax I assumed that meant CGT rates were going up, but no.
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