Changes to rules on employee share ownership schemes
Redundancy lump sum relief increased to £8,000
Trust funds for incapacitated people to be tax free
BES to be extended to companies on London's Alternative Investment Market
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Bord Gais to be eligible for corporation tax
Special investment accounts allowed to go over £75,000 over course of investment
Residential property tax threshold increased to £180,000 for calculating arrears due.
