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All change?

Paul Fay Director of Horwath Clark Whitehill's London Corporate Tax Group comments on the latest proposals on corporation tax in the Pre-Budget Report
Corporation tax has been subject to huge changes in recent years. The introduction of new double tax relief rules the substantial shareholdings exemption intellectual property relief and developments in the European Court of Justice have had a fundamental impact on UK tax planning and compliance.
The latest proposals for further change were introduced in the Chancellor's 10 December Pre-Budget Report. This saw a number of interesting developments including a consultation process on the introduction of a tax-transparent property investment vehicle greater certainty for R&D tax credits and increases in the thresholds defining small and medium-sized enterprises enabling more companies to qualify for 40%...

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