eprintid: 14941
rev_number: 24
eprint_status: archive
userid: 600
dir: disk0/00/01/49/41
datestamp: 2009-08-02 17:37:43
lastmod: 2015-07-23 09:36:35
status_changed: 2009-08-02 17:37:43
type: report
metadata_visibility: show
item_issues_count: 0
creators_name: Blow, L.
creators_name: Hawkins, M.
creators_name: Klemm, A.
creators_name: McCrae, J.
creators_name: Simpson, H.
creators_id: LEBLO21
creators_id: 
creators_id: 
creators_id: 
creators_id: 
title: Budget 2002: business taxation measures
ispublished: pub
subjects: 12000
divisions: F24
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.
date: 2002-05
publisher: Institute for Fiscal Studies
official_url: http://dx.doi.org/10.1920/bn.ifs.2002.0024
vfaculties: VSHS
oa_status: green
language: eng
primo: open
primo_central: open_green
lyricists_name: Blow, L
lyricists_id: LEBLO21
full_text_status: public
series: IFS Briefing Notes
number: BN24
place_of_pub: London, UK
citation:        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   
 
document_url: https://discovery.ucl.ac.uk/id/eprint/14941/1/14941.pdf