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Perhaps the surprise in this year’s Budget was the complete lack of any surprises. None of HMRC’s Budget Notes caused a sharp intake of breath as everything seemed to have been thoroughly adumbrated in the pre-Budget report (PBR) last December or in one of the many long-running consultation exercises. (For an overview of the PBR measures for companies see Tax tweaks).
Of course there is still scope for some surprises yet: the Finance Bill will be published as this issue goes to print and there has to be a general election within the next ten weeks or so.
Consequently there is bound to be a post-election Budget and another Finance Bill but for now let’s have a look at the content of this year’s first Budget.
Corporation tax rates
Corporation tax rates for finance year 2010 (commencing 1...
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