This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).
The measure reduces the CT main rate to 17% for the Financial Year beginning 1 April 2020. This is an additional 1% cut on top of the previously announced CT main rate cuts which reduced.
16 March 2016
HM Revenue & Customs
Budget 2016: tax-related documents
Tax information and impact notes
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