The 2013 Finance Bill, published by the Minister for Finance Michael Noonan last week, contains a number of major tax initiatives first unveiled in the December budget, together with a number of more recent changes.
Among the most important measures included in Finance Bill 2013 to support entrepreneurs is the Small and Medium-Sized Enterprise (SME) Ten Point Plan, now being labelled 'SME Ten Point Plan Plus Two'. This tax reform package introduces changes to the three-year...
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