Budget

Impact on companies

In his Autumn Budget speech, the Chancellor announced a number of measures which may impact on companies. The key messages in the Budget announcement are:

  • Digital services tax (DST);
  • Intangible fixed assets regime;
  • Royalties withholding tax - Offshore receipts in respect of intangible property;
  •  Research and development - Preventing abuse of R&D tax relief for small and medium-sized enterprises (SMEs);
  • Online gaming - Remote Gaming Duty;
  • Corporate capital loss restriction; and
  • Cryptoassets Taskforce;
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