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Small Companies: Accountants to the rescue: New proposals aim to ease the tax burden

Roger Trapp
Saturday 26 June 1993 18:02 EDT
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SIMPLIFYING the PAYE tax system; allowing self-employed people to claim child-care costs as a trading expense; and raising the VAT registration threshold from pounds 37,600 to pounds 50,000 are among proposals for helping small businesses from the Chartered Association of Certified Accountants.

In a submission to Chancellor, Kenneth Clarke, published last week, the association also calls for full tax relief for training; extending 100 per cent first- year capital allowances to the first pounds 50,000 of investment in plant and machinery; reducing the rate of corporation tax on non-distributed profits; abolishing Class IV National Insurance contributions; and removing tax disadvantages involved in disincorporation.

The organisation sees such measures as essential aid for 'this vital sector of the economy'.

The proposals come as the Government is considering further easing of the regulatory burden on business and a working party is pressing ministers for incentives aimed at raising finance for small businesses.

David Ames, Conservative MP for Basildon and parliamentary private secretary to Michael Portillo, chief secretary to the Treasury, has joined the group formed by the accountants Baker Tilly and solicitors Mishcon de Reya.

He will put proposals to the Government 'to ensure that the appropriate bodies are made fully aware of the problems facing these businesses, which are the backbone of our economy'.

The two firms have taken this action after discussions between financiers and those running small businesses showed that UK companies risked losing out to overseas competition because of lack of funds.

Among the issues that the working party will be pressing are the need for the UK to learn from Germany and the United States, where government organisations are involved in the provision of long-term finance, and the importance of extending tax incentives such as the business expansion scheme.

It also wants consideration of the idea of 'business angels', where experienced entrepreneurs invest in small companies, like those who put money into theatrical productions.

(Photograph omitted)

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