Rates and computation changes

Tax reliefs encouraging investment in growing business and research and development activities have been increased, while relief for corporate chargeable gains has been capped.

Alongside the Budget, the Government has published a paper on corporation tax and the digital economy, to consider the issue of multinational groups and the amount of profit that should be taxed in the UK. An initial measure has been announced with the extension of withholding tax to royalties paid to low tax jurisdictions.

Full budget commentary and analysis

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Autumn Budget 2017 - Tax rate card

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