Corporation Tax - Pre-Budget 2009
Corporation Tax and Bank Taxes - Pre-Budget 2009
by Ashley Clark, Director
Corporation Tax
21% to 22% ‘Small Companies’ Corporation tax increase postponed until 1 April 2011
50% Bank Payroll Tax
Where Banks and Building Societies pay bonus greater than £25,000. Additional Bank Payroll Tax paid on excess over £25,000. Cannot be offset against expenses. Meaning a real tax rate of 78%
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