With two Budgets in 2015 it does not feel like that long ago since we last had a Budget but the next one is not that far away and will take place on Wednesday 16 March 2016. Ahead of the Budget the CBI have written to the Chancellor outlining what they would like to see in the Budget proposals. The CBI emphasise that businesses have suffered sizeable policy costs which impact on their ability to remain competitive. These include the Apprenticeship Levy, the National Living Wage and also pension auto enrolment. They therefore want the government to provide additional tax incentives to promote productivity and the delivery of jobs. Examples would include: new capital allowances for investments in structures and buildings allowing smaller companies claiming research and development tax credits to be able to claim repayments in part payments throughout the year rather than yearly introducing a payroll incentive to help small firms with the costs of hiring high-skilled staff along the lines of the Employment Allowance. We will keep you informed of pertinent Budget announcements. Internet link: CBI