Gareth Miles reviews the Budget 2011 Tax Proposals
The Treasury is consulting on possible steps to accelerate the ‘rebalancing’ of the Northern Ireland economy through the tax system.
The main option is to allow Northern Ireland to vary corporation tax rates, the Treasury said, to enable it to attract and expand private investment.
Your impartial, need-to-know guide - plus links to all our detailed analysis (see end of article)
The current R&D regime has a number of anomalies. Andy Nash highlights some of the key practical issues for SMEs
Jonathan Bridges and Michael Bird examine the types of arrangement that may not give rise to an artificial diversion of UK profits and hence not attract a CFC charge
Next week’s Finance Bill will include legislation to reduce the main rate of corporation tax to 26% from 1 April 2011 and 25% from 1 April 2012. The small profits rate will be reduced to 20%, as announced in the June 2010 Budget, from 1 April 2011.
The European Commission has proposed an optional ‘one-stop-shop’ system allowing companies to consolidate all profits and losses arising across the EU and file a single tax return.
Melissa Malins and Philip Spencer explain how to mitigate tax liabilities on UK property purchases
Bill Dodwell on the Thin Cap GLO and the EU and national direct taxation