Christmas Greetings

We would like to wish all of you the very best for Christmas and 2013.

As an alternative to sending Christmas cards this year, details of our chosen charity will appear here in January 2013.

Marshall Smalley Accountants

Important Warning

 

Please do not respond to any emails that appear to have been issued by HMRC in respect of tax repayments due.  Do not under any circumstances provide your bank details. HM Revenue & Customs do not send tax payers information via email at any time.  Any such emails should be deleted immediately.

Keeping it Simple

Owner managed businesses should welcome the Chancellor’s attempts to keep it simple, in his Autumn Statement there were few tax changes but welcome measures to encourage investment.

Reducing the main corporation tax rate to 21% from April 2014, maintaining business rates relief and a 10 fold increase in the annual investment allowance, should encourage capital investment particularly for small and medium sized businesses.

The announcement of a new Business Bank which will be provided with £1 billion of extra capital and extra spending on infrastructure projects will be particularly welcome to businesses across the country too.