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UK Publishes Draft Guidance on Northern Ireland Corporation Tax

|Approved Changes|United Kingdom
United Kingdom

On 31 January 2018, UK HMRC published draft guidance on the Northern Ireland Corporation Tax (NICT) regime. The guidance sets out how the Northern Ireland corporation tax legislation will operate, which may be refined further prior to the formal devolution of the corporation tax rate-setting power to the Northern Ireland Assembly. The draft guidance is an update to the initial draft issued for…

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