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03 January 2012 / Robert Maas
Issue: 4335 / Categories: Comment & Analysis , Business , Income Tax
Does the government really care about micro-businesses, asks ROBERT MAAS


  • EIS and SEIS
  • Entrepeneurs penalised compared to investors
  • Need for loan finance
  • Too much government regulation

There may not be much point in posing a question to which you know that the answer is a resounding ‘no’ but I thought it might be fun to try to fathom out why that appears to be the case.

Indeed what is the government’s policy towards entrepreneurship? Following the autumn statement we have the following tax position for different types of business investor.

The investor in a start-up business (from 2012/13):

  • exemption from capital gains tax on gains on other assets invested in the business in 2012/13 only;
  • a 50% income tax relief (even for basic rate taxpayers) on the money invested;
  • ...

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