Market leading insight for tax experts
View online issue

Northern Ireland CT rate: Memorandum of Understanding signed

HMRC and the Northern Irish Department of Finance and Personnel have signed a Memorandum of Understanding setting out arrangements for a devolved corporation tax rate in Northern Ireland. The government has indicated it will not legislate to implement the provisions of the Corporation Tax (Northern Ireland) Act 2015 until the Northern Ireland Executive’s finances are on a ‘sustainable footing’. See www.bit.ly/1KbfpCB.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top