John Hawksworth says the Budget is modestly positive for economic growth up to 2015 but with pain to come.
Bill Dodwell examines the key measures for corporates in the Budget that sees the completion of the coalition’s ‘corporate tax road map’.
A PDF of Budget tax tables is available to dowload here.
GAAR guidance will be published in mid-April
Inquiry coincides with OECD review of the international tax system and will address some of the key concerns that have fuelled the corporate tax debate
‘A decision on whether to devolve the right to set corporation tax rates to the Northern Ireland executive has been delayed until autumn 2014 over concerns in Westminster that it could influence the Scottish referendum on independence.
‘We believe this to be an important issue of principle,’ MPs said in January
Former tax lawyer calls for restriction of deductions for interest and royalties paid
'[Change] would affect how many corporations choose to raise capital and structure themselves'
Second reading of the Finance Bill has been scheduled for 15 April