Institute commends Corporation Tax (Northern Ireland) Bill
As we reported in the March issue of tax.point, the Northern Ireland Tax Committee commends the drafting of the Bill as being comprehensive, fit for purpose and clearly written with the stated key policy objectives in mind, in its response to the Public Bill Committee call for evidence. The committee also took the opportunity to highlight two particular areas of concern in relation to SMEs. The committee’s response is published on here of this issue of tax.point.