Corporation Tax Reform: the next steps
This takes forward the process of Corporation Tax reform, developing the Government’s programme of building a modern and competitive tax system. It follows on from the August 2002 document “Reform of Corporation Tax”, and the subsequent extensive consultation with business. This paper summarises the responses to the August 2002 consultation and maps out ways in which the proposals in the earlier consultation could be developed. It also discusses the maintenance of a fair and competitive UK corporation tax system in its broader international and European context.
Responses should be sent by 3 November 2003 to:
George Gillham
Inland Revenue
Business Tax
Room 5E1
22 Kingsway
LONDON
WC2B 6NR
email: George.Gillham@ir.gsi.gov.uk
Tel: 020 7438 9019
Fax: 020 7438 6815
Responses may be made public, together with names and addresses of respondents, may be published unless confidentiality is specifically requested.
This document is accompanied by a series of background notes. They are available at the Inland Revenue website.