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What a corporation tax rate rise really means


Below is a link to a CIOT guest blog by ADE Tax Principal Martin Walker

In this guest blog, Martin Walker, of ADE Tax, analyses the corporation tax rise to 25 per cent. In particular, he queries whether it will raise more money for the Exchequer, and sets out some of the likely practical implications of the increase for the UK’s tax environment over the coming years. Arguably, the impact of those changes may be to exacerbate existing distortions in the UK’s tax code and put strain on the relationship between taxpayers and HMRC.