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TAX POLICY ADMINISTRATION


An over-complicated tax system has led Aaronson to propose an over-complicated solution, says Patrick Cannon.

It is disappointing that the SDLT ‘slab’ system remains intact, say Mike Dalton and Andrew Levene.

The overall message to the Chancellor is that more still needs to be done to encourage the SME sector, say Melanie Orriss and Tim Fussell.

The motives for holding mansions in companies can range from confidentiality to inheritance rules in other jurisdictions, says Gordon Keenay.

Some businesses will welcome and benefit from changes that re-level the playing field, says Marc Welby.

A range of views from practitioners on missed opportunities in the Budget.

The tables are available as a PDF download only.

Our corporation tax rate is now sufficiently low for UK resident companies potentially to qualify as CFCs
for the purposes of other tax regimes such as Germany, says Tony Beare.

We have seen ‘return’ signals from some companies that left the UK and other groups are looking at relocating, says Bill Dodwell.

The fact that changes have been made is a triumph of the consultation process, says Pete Miller.

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