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ARTICLE · 22 MARCH 2000

KPMG Reaction To Budget 2000

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United KingdomAccounting and Audit

The Growing Business Sector

Loughlin Hickey, Tax Partner at KPMG, said: " We fail to understand the further alienation of the Smaller Quoted Companies (SQC) sector. While we welcome the reduction in Capital Gains Tax for business assets (both the acceleration of relief and the reduction in the qualifying holding), the fact is that favouring unquoted companies by removing any qualifying holding will further discourages investment in the SQC sector.

"There is no help to increase liquidity through attracting private investment in quoted companies either through access to accelerated taper relief or to encourage the serial entrepreneur to defer Capital Gains through re-investment into the sector.

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