Business
View Deloitte's summary and analysis on the measures affecting business announced in the 2011 Budget.
Analysis and commentary on the measures announced to indirect taxes.
(32 articles)
Business measures
Analysis and commentary on the measures
announced to business.
Reform of the CFC rules will be introduced in two phases, limited interim improvements will be introduced in Finance Bill 2011 with full reform in 2012.
Legislation will be introduced in the Finance Bill 2011 to reduce the main rate of corporation tax.
Legislation will be included in Finance Bill 2011 to provide an opt-in exemption from UK corporation tax.
The Government has announced that it will consult on the options, stages and timing of reforms.
Other business measures
- Abolition of certain tax reliefs
- Anti-avoidance - listed tax avoidance measures
- Approved mileage allowance payments
- Asset-backed pension contributions
- Bank levy
- Capital allowances - broader anti-avoidance
- Capital allowances - business premises renovation allowance
- Capital allowances - enhanced capital allowances
- Capital allowances - feed-in tariffs and renewable heat incentive
- Capital allowances - flat conversion allowances
- Capital allowances - mandatory pooling
- Capital allowances - safety at sports grounds
- Capital allowances - short life assets
- Capital allowances - writing-down allowance rate changes
- Changes to the loan relationships and derivative contracts derecognition rules
- Changes to the loan relationships and derivative contracts rules on group mismatch schemes
- Charities - administration
- Company car tax rates increase
- Disclosure of tax avoidance schemes
- Disguised remuneration
- Employer-supported childcare
- Employer supported childcare - available to all
- Enterprise zones
- Enterprise investment schemes and venture capital trusts
- Entrepreneurs' relief
- Funds industry
- HMRC powers to gather data
- IASB lease accounting changes
- Increase to private fuel benefit multiplier
- Insurance
- IR35
- Land remediation relief
- Loan relationships involving connected debtor and creditor where debits exceed credits
- Mutual assistance recovery directive
- Oil and gas: supplementary charge
- Patent box
- Pensions
- Pensions tax relief
- Plant and machinery leasing - anti-avoidance
- R&D tax relief
- Real estate investment trusts
- Renewable energy & low carbon measures
- Sale of lessor companies - preventing avoidance
- SDLT reform of rules for bulk purchases
- SDLT anti-avoidance
- Small company audit exemption
- Support for the floor price of carbon
- Tackling tax avoidance
- Tax matching rules
- Tax treaties anti-avoidance
- UK resident investment companies: currency for tax calculations
- Vaccine research relief
- Worldwide debt cap
