Capital gains tax - Entrepreneurs’ relief (business asset disposal relief) - Lifetime limit cut

    Lifetime limit cutEntrepreneurs’ relief (ER) was introduced in 2008 and operates to apply a special 10% rate of CGT to gains made on qualifying disposals. Mainly, this applies to disposals...

    1. Business taxes - Corporaton tax rates

    Corporaton tax ratesThe corporation tax rates were aligned on 1 April 2015 when the main rate fell to 20%. This rate is set to continue. The 2015 Finance Bill will include a provision...

    1. Business taxes - Corporaton tax rates

    Corporaton tax ratesThe corporation tax rates were aligned on 1 April 2015 when the main rate fell to 20%. This rate is set to continue. The 2015 Finance Bill will include a provision...