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    I did a response to that on another thread and wont repeat it her.

    There are a lot of good tax planning and savings opportunities outlined there that everyone can benefit from. Nothing wrong with employing a spouse, though they do have to justify it by doing some work. 'Stamp that out' as you suggest and a lot of small traders may well go to the wall. If it is not being done properly and it is discovered by HMRC then there are sanctions already. It does not need any kind of heavy handed approach that would cause problems for small businesses. It is mostly small businesses/sole traders that benefit from this.

    I have to disagree Gary with what you say about tax relief - it is rarely abused as there are some clear rules and I disagree with your comments. There are relievable schemes for everyone, not just the rich, the more risky ones, EIS and VCTs, are only suitable for the rich because they are those with the money they can afford to lose. If you want investment and growth, if we are to develop new businesses and if we want people to invest then this is good. You will never get economic growth by disincentivising aspiration and risk taking and by trying to level down.

    Osborne is limiting some tax relievable schemes that previously did not have limits imposed. These are charity giving, interest on buy to lets and business losses.

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