Company taxation.
This chapter cover two topics – corporate tax reform and issues arising from the introduction of the 0% starting rate of corporation tax in April 2002. Since 1997, the government has made some substantial reforms to the UK corporation tax system. In recent years, it has been consulting on further re...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Book section |
| Language: | English |
| Published: |
IFS
2004
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