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Burgo
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Yes it isnt much of an incentive for small business.

Fortunately as Im over 65 and retired I did recieve a hand out.

As a small business person my advice is discuss ways to minimise your tax with your accountant, innovative accounting.

I payed minimum tax for over thirty years, and was not dishonest in any way shape or form.

Think outside the square, and enjoy the fruit of your hard work