Practical Law has published an analysis of the key business tax announcements in the 23 November 2016 Autumn Statement.
Key new measures announced include a proposal to extend the corporation tax regime to all non-resident companies receiving income from the UK, the alignment of the employer and employee NICs thresholds from April 2017, the removal of the tax advantages of employee shareholder shares and a 2% increase in the rate of insurance premium tax.
Practical Law has also published a series of tailored updates that highlight the implications of the Autumn Statement for specific practice areas and industry sectors, including construction, financial services, property and telecoms.
Practical Law Emma Nendick
