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Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should improve the efficiency of the UK's tax system. All of these measures were subject to extensive prior consultation. A number of other measures were not foreshadowed in the Pre-Budget Report. Three of these are examined here - the new 0% rate of corporation tax, the changes to North Sea taxation and the new anti-avoidance measures for stamp duty.

Budget 2002: business taxation measures