The key small business measures to watch out for include the following:

Corporation tax rate

The announcement that the planned increase in the small company rate of corporation tax was to be deferred for a year was welcome news for smaller businesses.


In time-honoured tradition, with every Budget Report, our long-standing partners Chiltern run a tax sweepstake for AccountingWeb members.


Among all the recession-fighting tax giveaways and political badminton of the 2008 Pre-Budget Report, the chancellor claimed to have reaped savings of £26.5bn in a five-year goverment efficiency dr

For many businesses implementing the new standard rate of VAT it will be necessary to establish the tax point applying to the supply in order to check which rate of VAT should be applied.

It wasn’t for small business, says Simon Sweetman, but it was one which actually considered small business...


HMRC has issued a range of guidance for businesses and consumers, together with a range of FAQ’s on the change in rate.


Much trailed in the newspapers over the weekend, the main event was not news at all, and was just a question of 'when' rather than 'if'.

Nigel Harris looks at the PBR announcements that will impact small businesses. Will they be enough to keep them in business over the next 12 months?


Breaking opinion and analysis on the Pre-Budget Report.