Budget 2010

Alistair Darling presented his third Budget on Wednesday 24 March 2010.

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Close company loan write offs

Close companies, generally meaning family and owner managed companies, are subject to special rules in relation to loans or advances made to participators and their associates.

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Entrepreneurs' relief

The amount of an individual’s capital gains that can qualify for Entrepreneurs’ Relief are currently subject to a lifetime limit of £1 million.

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Fit notes

Fit notes will be brought into effect from April 2010 and are a replacement for sick notes.

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