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PETE MILLER considers the corporate tax implications for an expanding business
KEY POINTS
- An entrepreneurial case study.
- Possible structures for overseas expansion.
- Facilitating research and development tax credit claims.
- Balancing corporate tax rates and capital allowances.
So was it a ‘Budget for growth’ removing the barriers to business expansion or was it just another case of deckchair re-arranging?
A case study is being used across the LexisNexis portfolio of business magazines to look at the incentives and disincentives for SMEs: see Goodman & Sons.
The editor of Taxation asked me to look at some of the tax implications.
As a corporate tax adviser here are my initial thoughts as to the issues the company’s directors should be exploring. While I review some aspects in some detail this is not intended to...
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