Although the emergency Budget was broadly good news for business, much of the corporate tax policy was left open and we are only now seeing what is being considered and what might be discussed during the autumn consultation process. This article looks at how tax policy in this area could develop over the next six months. There isn’t room here to consider all the options open for debate but, in particular, we look at what might happen with the CFC, branch exemption and the general corporate tax reform proposals. As will be seen, there is still much up for debate and plenty of opportunity for interested parties to have their views considered.
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