View Deloitte's summary and analysis on the measures affecting businesses
announced in the 2010 Budget.
A patent box regime, applying a 10% rate of corporation tax on income from patents from April 2013.
A proposal to amend the rules relating to the surrender of losses where there is a UK consortium involved.
A response to the number of schemes notified to HMRC under the tax disclosure rules in respect of loan relationships and derivatives.
Suggestions for how a new set of rules could be targeted on artificial diversion of UK profit.
Other business measures
- Administrative services for start-ups
- Alternative property refinancing arrangements
- Annual investment allowance (AIA)
- Anti-avoidance - taxation of earnings
- Associated company rules simplification
- Bank payroll tax
- Business rates and empty property relief
- Company share option plans: anti-avoidance
- Cushion gas
- Double tax avoidance relief
- Enhanced capital allowances (ECA)
- Enterprise management incentives
- Foreign exchange matching rules amendments
- Green measures
- HMRC compliance checks regarding excise duties
- Insurance companies
- Interest harmonisation
- Limiting tax deductions: close companies
- Loan relationships and derivative contracts
- North Sea fiscal regime
- Pensions tax
- REITS and stock dividends
- Review of HMRC powers: penalties for late filing of returns and payment of tax
- Sale and repurchase transactions
- Sale of lessor companies: option to elect
- Security for payment of PAYE from employers with history of non-compliance
- Share incentive plans: anti-avoidance
- Systemic risk levy
- Tackling offshore tax evasion
- Time to pay and business payment support service
- Venture Capital Trusts
- Video game relief
- Worldwide debt cap
- Zero-emission goods vehicles