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Legal News

Spring Budget 2020—Tax analysis

Published on: 11 March 2020

Table of contents

  • Contents
  • KEY BUSINESS TAX ANNOUNCEMENTS
  • DEFINITIONS
  • BUSINESS AND ENTERPRISE
  • Entrepreneurs’ relief
  • Rate of corporation tax
  • Digital services tax (DST)
  • Structures and buildings allowances (SBAs)
  • Intangibles reform
  • Corporate capital loss restriction
  • More sections of this document available when you sign-in to Lexis+ or register for a free trial.

Article summary

Tax analysis: A summary of the key business tax announcements made in the Chancellor’s Budget on 11 March 2020.

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