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Tax: Spring budget

20 April 2015

Tax: Spring budget

An overview of the Budget’s most salient parts for businesses

It is nearly time to vote in the UK general election and George Osborne may or may not remain its Chancellor. In March, he delivered his last Budget speech before the election – I will summarise the main points that will be of interest to the business tax reader.

He confirmed that the planned reduction in the rate of corporation tax to 20% will go ahead from 1 April 2015. The provisions to counter transfers of profits overseas by some companies – the so-called Google tax – and the...

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