Grosse Ueberraschung bei der Vorstellung der Steuerpläne... zum letzten Mal "präsentiert" von Schatzkanzler Brown

Die beiden grössten Ueberraschungen sind einerseits die Angleichung der Steuersätze für kleinere Firmen an die steuerliche Belastung von Privatpersonen und die Aenderungen hinsichtlich Behandlung von IR35-Fällen

Erläuterungen direkt aus England:


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Corporation tax rates

The Chancellor announced two changes to the rates of corporation tax. The small companies' rate which applies to profits of up to £300,000 will be increased from 19% to 20% with effect from 1 April 2007. This rate will subsequently increase to 21% from 1 April 2008, and 22% from 1 April 2009. He referred to the increases as being aimed at bringing corporation tax rates more into line with rates paid by the self employed.

The other change is for larger companies with profits in excess of £1,500,000 where the rate will be reduced from the current 30% to 28% but this change is deferred until 1 April 2008.

Companies with profits between £300,000 and £1,500,000 which pay at intermediate rates will also be affected by these changes. There will be special rules to 'ring fence' certain profits for oil extraction companies at existing rates.

Corporation tax rates and bands
Financial Year to 31 March 2008 31 March 2007
Taxable Profits % %
First £300,000 20 19
Next £1,200,000 32.5 32.75
Over £1,500,000 30 30
Small companies marginal relief fraction
£300,000 - £1,500,000 1/40 11/400


Anti avoidance

This Budget in common with the Chancellor's previous announcements has seen a whole raft of further anti avoidance measures. These include:

As announced in the Pre Budget Report the Chancellor is closing a loophole in the IR35 regulations which left the door open for the use of Managed Service Companies to circumvent IR35. The Finance Act 2007 will contain measures to negate the use of such companies and to bring all the underlying income attributable to the members of the company within PAYE

A further clamp down on the sale of corporate capital gains and losses where these involve the sale of a company and its subsidiary's in order to access the subsidiaries gains or losses with effect from 21 March 2007

Blocking schemes which involve the sale of trading losses of corporate Lloyds insurance market members with effect from the date of enactment of the Finance Act 2007

A further bolstering of the anti avoidance brought in Finance Act 2006 concerning the sale of leasing companies. Schemes which exploited different definitions of 'control' and contrived changes to balance sheet values of leased assets will be blocked from 21 March 2007

Disallowing deductions for tax purposes of contributions to Employee Benefit Trusts unless they are paid within nine months of the end of the accounting period. This measure comes into effect on 21 March 2007


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