Business tax

When Alistair Darling stands up in the House of Commons on 22 April, he will be delivering his Budget speech against the backdrop of one of the worst post-war recessions, if not the worst.

HM Revenue and Customs (HMRC) has reminded employers that they need to file their Employer Annual Returns by 19 May.

The Chancellor should use the Budget to provide small firms with greater scope for offsetting profits against money spent on equipment.

The Federation of Small Businesses (FSB) has called on the government to make the rates relief to which small firms are entitled automatic.

The Chancellor is being urged to use the forthcoming Budget to introduce tax measures that will encourage business investment.

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