Archive: Corporation Tax
Opinion Former Articles
Devolution of corporation tax opportunity for N Ireland, and fires the starting gun for tax competition within UK
The devolution of corporation tax is an exciting opportunity for Northern Ireland but is not a one-way bet, says the UK’s leading tax professional body.
Huw Evans, Director General of the Association of British Insurers (ABI), responds to the Budget.
The Government have announced1 that companies will be able to move to other EU states without paying an immediate ‘exit charge’. The measure will appear in next year’s Finance Bill but will take effect from today. This comes in response to a recent verdict2 of the Court of Justice of the European Union that existing UK law is out of line with EU law.
The Chartered Institute of Taxation (CIOT) is calling for a permanent relaxation of PAYE reporting requirements for small employers.