Marketing Support

Our spring 2012 titles are detailed below. Orders for printed copies are required by Friday 20 January 2012 and will be delivered to you the week ending 17 February 2012. Orders for digital options can be taken at any time.

2012 Employer update
An overview of recent developments and topical issues

This briefing will provide a practical summary of selected recent developments and changes ahead for employers and their staff including:

• Workplace Pension reform
• The future of PAYE - Real Time information
• Abolition of contracting out
• P35 and other PAYE penalties
• Recent HR announcements

From little seeds grow...
Seed Enterprise Investment Scheme (SEIS)

In the Autumn Statement the Chancellor announced that a new relief is to be introduced from 6 April 2012 - the Seed Enterprise Investment Scheme (SEIS).

The aim of SEIS is to encourage individuals to invest in small companies by providing income and capital gains tax (CGT) incentives. The key incentives on offer are:

• the possibility of up to 50% income tax relief on a qualifying investment
• the availability of a CGT exemption

As ever, the devil is in the detail as the draft clauses for the 2012 Finance Bill run to some 46 pages! Therefore this briefing provides a useful summary of the proposals, in particular, how the scheme will operate and the key qualifying conditions that have to be met to obtain the reliefs available.

Key questions that need to be considered by clients planning to take advantage of the scheme include:

• what the qualifying criteria is for an eligible company
• which particular investors will qualify
• what constitutes a qualifying investment and
• how the income tax relief and CGT incentives are to operate.