Corporation and inheritance tax changes hailed

Article Abstract:

The UK government's 1995 Budget included measures to reduce the small companies' rate of corporation tax from 25% to 24%, which the government believes will benefit over 300,000 small companies. It also introduced the exemption from inheritance tax of family shareholdings in unquoted companies and measures to reduce bureaucracy regarding smaller companies. Small businesses have generally expressed disappointment at these moves, feeling that there is little real help for the immediate development of small businesses.

Taxation, Laws, regulations and rules, Small business, Inheritance tax

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Perks come out of the shadows

Article Abstract:

Many companies are now starting to publish more information about the salary packages they offer to their top executives, but there is still considerable controversy about share options and other types of bonus. A 1994 survey revealed that two-thirds of the listed companies in the UK now offer executive share option schemes without performance targets, but increasing criticism of options has led to many schemes not being renewed.

Surveys, Employee stock options

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From hip-hop to catwalk

Article Abstract:

Russell Simmons, who co-founded Def Jam Recordings, now 50%-owned by Polygram, in 1985, has over recent years been moving into new areas. These include television, film and fashion. He founded fashion operations Phat Threads and Phat Farm in 1994, and aims to have his sportswear range sold in top department stores. He is also considering plans for a cafe or themed restaurant.

Management, Interview, Clothing industry, Sound recording industry, Recording industry, Def Jam Recordings, Simmons, Russell

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