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Spring Budget 2021—Tax analysis

Spring Budget 2021—Tax analysis
Published on: 04 March 2021
Published by: LexisPSL
  • Spring Budget 2021—Tax analysis
  • CONTENTS
  • KEY BUSINESS TAX ANNOUNCEMENTS
  • DEFINITIONS
  • BUSINESS AND ENTERPRISE
  • Corporation tax charge and rates
  • Change to the Diverted Profits Tax rate from 1 April 2023
  • Extended loss carry back for businesses
  • Capital allowances—super-deduction, 50% first-year allowances and extension of the annual investment allowance
  • R&D tax reliefs
  • More...

Article summary

Tax analysis: A summary of the key business tax announcements made in the Chancellor’s Budget on 3 March 2021. or take a trial to read the full analysis.

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