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Budget analysis: International corporate

Speed read

There were few surprises in the Budget which was largely positive on the corporate side, although the focus on tax rate cuts rather than capital allowances meant this was more a Budget for the services sector than manufacturing. The enactment of a new CFC regime (finally) is a significant milestone in establishing the UK as the G20's most competitive tax jurisdiction. But the government's approach to tax avoidance risks overkill and could undermine the UK as an attractive business location.

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