Tax Reliefs for SMEs

Over the years, the Government has introduced a number of new tax reliefs, predominantly aimed at companies, to encourage them to develop and invest in new business areas. Many of these reliefs are complicated but, more importantly, underused by the businesses concerned.

The course is designed, with the use of examples, to give an overview of these new reliefs and how they can be used to minimise a company’s tax bill.

Particular areas that will be covered include:

• Relief for contaminated land
• Research and development
• The intangibles regime
• Relief for employee share acquisitions
• The substantial shareholdings exemption
• Patent box