Pre-Budget Report
Mondaq Business Briefing › United Kingdom Law Articles in English (2002)
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Pre-Budget Report
The Chancellor delivered his Pre-Budget Report on 27 November 2002. The Report contains very little in the way of new and radical reform. Rather, and not unexpectedly, there is more in the way of a tightening up of existing rules, together with the introduction of a number of anti-avoidance provisions. There are also a number of provisions in relation to environmental matters, with the promise of more to come in the future.
Simplification of corporation tax rules for employee share schemesThe Government has announced that it intends to introduce a statutory corporation tax deduction for the cost of providing shares for employee share schemes for accounting periodsbeginning on or after 1 Ja...See the full content of this document
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