Autumn Statement 2016—Corporate highlights

Table of contents

• Business and enterprise
• Confirmation of reduction of corporation tax
• Bringing non-resident companies' UK income into the corporation tax regime
• Substantial shareholding exemption (SSE) reform
• Venture Capital Schemes
• Stamp duty on shares
• Tax deductibility of corporate interest expense
• Corporation tax—reform of loss relief
• Clarification of tax treatment for partnerships
• Northern Ireland corporation tax

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Article summary

A summary of the key corporate highlights in the Chancellor’s Autumn Statement on 23 November 2016.