Ireland 05-12-2003 BES-type schemes should not be seen as 'tax loopholes' Tax incentives, such as Business Expansion Schemes (BES), provide much-needed funding for start-up businesses in this country, and should not be derided as ‘tax loopholes’ by Revenue sources, KPMG said…… Sign in or Upgrade to Continue Reading This news article is over 10 days old. Subscribe today to access all articles with an annual subscription. Become a member Learn more Already a subscriber? Log in here