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Budget 2013—tax analysis

Copyright © 2025 LexisNexis
Published on: 21 March 2013
Published by a LexisNexis Tax expert

Table of contents

  • Key announcements
  • Business & enterprise
  • Corporation tax rates and the bank levy
  • Above the line R&D tax credits
  • Corporation tax: deferring payment of exit charges
  • Group relief for EEA companies with UK permanent establishments
  • Attribution of gains of non-resident companies
  • Controlled foreign companies
  • Foreign currency assets and corporate chargeable gains
  • Entrepreneurs' relief for EMI shares

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Article summary

This news analysis provides a summary of the key business tax announcements in Budget 2013.

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Jurisdiction(s):
United Kingdom

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