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Budget 2002: business taxation measures

Blow, L.; Hawkins, M.; Klemm, A.; McCrae, J.; Simpson, H.; (2002) Budget 2002: business taxation measures. (IFS Briefing Notes BN24 ). Institute for Fiscal Studies: London, UK. Green open access

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Abstract

Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should improve the efficiency of the UK's tax system. All of these measures were subject to extensive prior consultation. A number of other measures were not foreshadowed in the Pre-Budget Report. Three of these are examined here - the new 0% rate of corporation tax, the changes to North Sea taxation and the new anti-avoidance measures for stamp duty.

Type: Report
Title: Budget 2002: business taxation measures
Open access status: An open access version is available from UCL Discovery
Publisher version: http://dx.doi.org/10.1920/bn.ifs.2002.0024
Language: English
UCL classification: UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of SandHS > Dept of Economics
URI: http://discovery.ucl.ac.uk/id/eprint/14941
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