- E³ Consulting – 18th anniversary
- Minerals conference to leave no stone unturned
- Tax Day 23 March 2021 … over hyped & under whelming!
- Super-deduction…super insight from E³ Consulting’s webinar
- Webinar: Super-deduction…130% Tax relief, but Super Complicated!
- Budget 2021 – Update – Super Deduction
- E³ Consulting – Sponsors Property Marketing Awards
- Budget 2021 Update – Significant tax breaks for freeports announced
- Budget – 2021 – Small Profit Corporation Tax Rate
- UK FREEPORTS - Will Tax Incentives Fulfil Their Purpose?
- E³ Consulting Support Minstead Trust’s Online Christmas Raffle
- E³ Consulting’s Autumn Property Tax Webinars
- £1m AIA Extension
- Alun Oliver becomes CEDR Accredited Mediator
- Property & Construction Update
- COVID-19: We're operating remotely
- Community Infrastructure Levy (CIL) - New Year, new rules!
- Budget 2020 - Wish list for Eco friendly Buildings
- Todd Arnison joins YEP Southampton committee
- Christmas Quiz and Christmas Opening Hours
- Welcome to our Winter update!
- RICS Community Infrastructure Levy Talks
- University Award for Apprentice Todd
- Toasting a Record Year for E3 Consulting
- Property and Tax Analyst – Fixed Term Contract
- It was 'Not Too Taxing' for the E3 Team at the SPA Clay Shoot
- Finalist in 2019 Accounting Excellence Awards - Specialist Team of the Year
- Finalist in 2019 Taxation Awards - Best Independent Tax Consultancy Firm
- Celebrating 15 Years in Style
- Consulting Boutiques: A Different Perspective on Consulting
- Studying Modern Languages: what skills do you gain and how are these relevant in work?
- It's all in the Mind
- Capital allowance changes consultation
- And the Winners Are...
- Merry Christmas 2018
- International Invasive Weed Conference
- Significant tax savings illuminated at London landmark
- So close for Todd in national award
- Taxing matters for property sector - Seminar 17 October 2018
- National award shortlist for apprentice Todd
- Three top tips for organising a fundraising event - and how these are relevant in business
- Alun takes seat on CLA regional board
- E3's Tax Trappers at it again at the SPA Clay Shoot
- Property Tax Update at Athelhampton House
- E3 Consulting on the Move in Southampton
- Welcome to our New Property Tax Surveyor
- Success at the JCI UK National Convention 2017
- RICS Q3 Market Survey Update
- E3 Consulting's Christmas Puzzle 2017
- Defeat for Taylor Wimpey on Builder's Block VAT Claim
- Non-Resident Landlords (NRL) to move into Corporation Tax Regime
- Joining JCI Southampton as a Corporate Partner
- Signatory to the RICS Inclusive Employer Quality Mark
- E3 Consulting Sponsors Hampshire Hot Shots!
- S.O.S.! Tackling the Housing Crisis, CIL and Build to Rent
- International Women's Day: Making a Commitment to Diversity and Equal Opportunities
- E3’s Christmas Puzzle 2016
- CPD Property Tax Talks
- Why E3 Consulting Employers Interns
- Graduate & Apprenticeship Roles
- Re-joining the Dorset Chamber of Commerce & Industry
- Post Brexit View: Improvise, Adapt and Overcome!
- Welcoming New Interns to E3's Team
- Sponsorship of Alresford Town Football Club
- E3 Consulting on the Move in London
- Lighting the Way
- E3 Consulting's 12 Days of Christmas Quiz!
- Carbon Trust confirms 2015 changes to the Energy Technology List
- Finalist in 2015 Taxation Awards - Tax Consultancy Firm
- ‘Taxing’ Christmas Property Puzzle!
- University of Warwick's Proactive Support of SME Businesses
- Property Taxation Specialist - Finalist in 2014 Taxation Awards
- Actively recruiting graduates
- VAT Specialist, Martin Scammell, Wins Indirect Tax Award
- Capital allowances claims using sampling for fixtures: HMRC Brief
- Deadline for VAT Relief on Listed Buildings
- Business Property Relief on FHLs
- Victory in the 9th annual Solent Property Tennis Tournament
- Win 2 Tickets for One Day International Cricket
- Industry Response to HMRC's Capital Allowances proposals
- Winning Partnership with Rose Bowl Plc
- E3 Consulting Wins at Taxation Awards 2011
- E3 Consulting Shortlisted for Lexis Nexis Taxation Awards 2011
- Making Your Furnished Holiday Lettings More Profitable
- Change of VAT Rate
- Property Taxation Planning Opportunities - November 2010
- Tax Breaks for Holiday Under Review
- E3 Consulting Crowned Mixed Doubles Tennis Champions!
- Changes in Industrial Building Allowances
- How Specialists help to Save through Property Tax
Budget – 2021 – Reintroduction of Small Profit Rate of Corporation Tax
Update from Budget 2021 announcement on 03 March 2021.
Update
To balance the need to raise revenue with the objective of having an internationally competitive tax system, the Chancellor today (03/03/2021) announced that the main rate of Corporation Tax will increase to 25%, which will remain the lowest rate in the G7. In order to support the recovery, the increase will not take effect until 01/04/2023. Businesses with profits of £50,000 or less, around 70% of actively trading companies, will continue to be taxed at 19%. A tapered rate will also be introduced for profits above £50,000, so that only businesses with profits of £250,000 or greater will be taxed at the full 25% rate.
Corporation tax rates
Source: HM Treasury - Published 3 March 2021
E3 Consulting View
Nicky Oliver, Director of Property Taxation Specialists E3 Consulting, said “This unexpected reintroduction of the Small Profit rate is a good way to minimise impact on those businesses with lower levels of economic activity whilst ensuring the larger most successful business are paying an appropriate share of tax. These changes together with the extended loss-relief carry back from one to three years will certainly help reduce the tax take on many businesses to enable them to retain cash and invest in their business as we all move forward to a post pandemic world”.