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The Treasury is consulting on introducing a new 10% rate of corporation tax for company profits that derive from patents. This is instead of the 26% rate for other corporation tax. The aim is to incentivise...
More financial institutions can provide alternative finance
The Alternative Finance Arrangements (Amendment) Order 2009 came into force on 15 October 2009.
The tax rules on alternative finance arrangements (such as Sharia-compliant financial contracts) require...