Northern Ireland / All

The Northern Ireland income tax year runs from 6 April to 5 April each year. The rates of personal tax

The principal UK tax event in December 2012 was the publication of the draft 2013 Finance Bill, and the Autumn statement.

The contents of a recent two-page briefing from HMRC may surprise tax practitioners, says Ian Lockington in his bi-monthly round

The summer months have seen a strengthening of HMRC’s already trenchant distaste for tax evasion, and the general drive to harness public support for their enforcement policies.

Appendix 1 - UK Tax Residence

Investment in Northern Ireland information under the headings of: Corporation tax, Individual taxation, Other taxes. An Appendix treats the tax implications of UK Residence.

Northern Ireland, as part of the UK tax regime, offers one of the lowest corporation tax rates on trading income in the European Union.

In theory, governmental tax strategy should be about improving competitiveness and growth, balancing the national books and decided in the best interest of the nation at large.

The Chancellor of the Exchequer, George Osborne delivered the 2012 Budget statement to the House of Commons on 21 March.