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Mixed message for business as hike in national insurance contribution offsets good news, says Grant Thornton

"Businesses will welcome the announcement not to raise the small companies' corporation tax rate for a further year and the other targeted measures that were announced, but this will be tempered with the announcement of the increase in National Insurance Contributions in 2011," says Paul Cooper, tax partner at Grant Thornton.

"Chancellor Alistair Darling gave us a nasty surprise with the announcement to raise NIC rates by a further 0.5% from April 2011 on top of the 0.5% increase announced at the 2008 pre-Budget Report. This is effectively a tax on jobs. Businesses will have to foot that bill unless employees accept a cut in their income."

"I am relieved that the Chancellor did not increase the Capital Gains Tax at this point, but many entrepreneurs will continue to worry about future hikes of CGT, given that CGT remains at 18% when the top band of income tax is to be 50%."~

For further information please contact:

Alexander Wessendorff, Grant Thornton press office, 020 7728 2048