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This measure includes the UK’s adoption of the backstop undertaxed profits rule and other amendments to keep UK legislation consistent with Global Anti-Base Erosion rules.
This tax information and impact note is about the increase in the Primary Threshold and Lower Profit Limit and associated Class 2 changes.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
This technical note and guidance explains the new legislation to ensure that profits from trading in UK land are fully taxed.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
This tax information and impact note is about the introduction of the Energy (Oil and Gas) Profits Levy Bill.
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