Changes to charity taxation, initiatives to encourage enterprise and a shift in tax on intellectual property are expected to form the bulk of chancellor Gordon Brown's Green Budget on Tuesday. Since the charity tax review was announced in 1997, the sector has lobbied for changes to the tax system to compensate for the withdrawal of advance corporation tax relief in the 1997 Budget - estimated to have cost the sector up to £500m a year. Charities also want to see some reduction in the burden of irrecoverable VAT. The Budget is expected to reduce the maximum limit for Gift Aid to encourage people to give more to charity as well as signalling the relaunch of the payroll giving scheme. Details of the Enterprise Management Initiative, announced by Brown at the CBI conference earlier this week, are also expected. Intellectual property tax has been under review for two years with the Revenue consulting on ways to update the tax to encourage innovation. Research and development credits are also likely to be included with the definition of research and development expected to be clarified. News, page 2.
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