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The first casualty of the accelerated parliamentary program for the Finance Bill 2015 is the proposal for the £50 statutory exemption for trivial benefits

Also put on hold are some minor changes to Consortium Relief for Corporation Tax and changes to the Enterprise Investment Scheme and Venture Capital Trusts.

Time will tell if these measures actually see the light of day.

author

Scott Burkinshaw

I am Head of Business Taxes at Shorts, where I lead our specialist Radius team focusing on R&D tax relief. As a Chartered Tax Adviser with over a decade of experience at national and international firms, I work with businesses and their owners to provide strategic corporate and personal tax advice. My expertise includes R&D tax relief, business disposals and acquisitions, and long-term tax planning, helping clients achieve their goals in the most efficient way.

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