Budget for 2013-14: measures to be included in Finance Bill 2013 – business and property taxation
Finance Bill 2013 will be published on 28 March 2013.
Set out below are some of the main tax measures relating to business and property taxation. Unless specified otherwise, the measures take effect from April 2013:
Business taxation
- | the "small profits rate" of corporation tax will be 20%; | |
- | … |