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05 Dec 2012
CORPORATION TAX is to be cut by a further 1%, George Osborne told parliament during his Autumn Statement.
Osborne said corporation tax would be cut to 21% from April 2014, making it the lowest rate for any western economy.
Banks will not benefit from the cut, the chancellor said. In fact, the government will increase the annual levy on their balance sheets.
The chancellor also announced that business taxes will also be cut by extending small business rate relief to April 2014.
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Briefings
If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.
In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.
AccountancyAgeInsight is a frequently updated resource centre for finance professionals, offering a free and easy-to-use digital library of briefings, white papers and other information resources. 
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