05 August 2002

Reform of Corporation Tax Consultation

The Government is considering further reforms to the corporation tax system in order to produce a regime that is modern and competitive and reflects the realities of the business environment. This consultation document seeks the views of business and other interested parties on three potential areas for further reform:

• 
  the tax treatment of capital assets not covered by earlier reforms;
• 
  rationalisation of the schedular system; and
• 
  the differences in the tax treatment of trading and investment companies.

Responses should be sent by 29 October 2002 to:
 
Peter Marriott
Inland Revenue
Business Tax
Room 5E1, Fifth Floor
22 Kingsway
LONDON
WC2B 6NR
 
email: Peter.Marriott@ir.gsi.gov.uk
 
Tel: 020 7438 6442
Fax: 020 7438 6815
 
Responses may be made public unless respondents request otherwise.

The Reform of Corporation Tax documents are available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website.

For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

Media links

• PDF file of Reform of Corporation Tax (339Kb)

Other related documents

Media links

• PDF file of Large business taxation: the Government´s strategy and corporate tax reforms

External links

• PDF file of Reform of Corporation Tax Press Notice
• PDF file of Large Business Taxation: The Government´s strategy and corporate tax reforms - Summary of responses
• PDF file of A Review of Small Business Taxation, March 2001
• PDF file of A Review of Small Business Taxation: Summary of Responses
• PDF file of Review of links with business, November 2001

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