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Detail of outcome
Summary of consultation responses to the associated company rules as they apply to the small profits rate of corporation tax
Original consultation
Summary
Seeking views on a proposal for reforming the associated company rules as they apply to the small profits rate of corporation tax.
This consultation ran from to
Consultation description
The Government wishes to understand whether the option presented would benefit business by providing a more targeted test to establish those companies that form an economic whole and thus whose profits should be considered collectively in establishing the rate of corporation tax that applies to them.
Update: 27 July 2010
The Government has published a summary of responses to the consultation on simplifying the associated company rules as they apply to the small profits rate of corporation tax. This includes the Government’s response to stakeholders’ comments, including revised draft legislation and guidance.
As announced in the Budget on 22 June 2010, the Government will introduce the proposed legislation in Finance Bill 2011 and it will take effect from 1 April 2011.
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