Bill Dodwell examines the key measures for corporates in the Budget that sees the completion of the coalition’s ‘corporate tax road map’.
Tony Beare considers the impact on the City. Plus, below, in-house Budget views from Jennie Rimmer and Paul Morton.
Paula Tallon examines measures of interest to owners of SMEs
Inquiry coincides with OECD review of the international tax system and will address some of the key concerns that have fuelled the corporate tax debate
‘A decision on whether to devolve the right to set corporation tax rates to the Northern Ireland executive has been delayed until autumn 2014 over concerns in Westminster that it could influence the Scottish referendum on independence.
A number of anti-avoidance measures announced in last week’s Budget will take effect from Budget day, 20 March, and a measure to counter stamp duty land tax avoidance will take effect for transfers of rights taking place on or after 21 March 2012.
Former tax lawyer calls for restriction of deductions for interest and royalties paid
'[Change] would affect how many corporations choose to raise capital and structure themselves'
SI 2013/636
Chris Sanger comments on the key points from the Budget