haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 26 / 98
| Tekijä: | |
| Otsikko: | What a boring budget! |
| Lehti: | Management Accounting (London)
1995 : JAN, VOL. 73:1, p. 7-9 |
| Asiasana: | BUDGET VALUE ADDED TAX VENTURE CAPITAL |
| Kieli: | eng |
| Tiivistelmä: | The 1994 budget was designed " to ensure that the improvements in the public finances announced in 1993 are delivered and to introduce further structural reforms to make the economy work better". One of the few highlights (apart from the rapid volte-face on VAt on fuel - of an "entrepreneur friendly" Budget was the introduction of the new quoted Venture Capital Trust (VCT), first announced last year, which has the object of contributing to the government's aim of boosting job-creation in the small-company sector while offering investors a convenient tax shelter to offset the risks involved in capital investment. |
SCIMA