UK business groups have urged the government to pause plans to introduce a new internationally agreed corporate tax or risk burdening companies with “impossible” reporting deadlines.
Chancellor Jeremy Hunt confirmed in the Autumn Statement this month that a 15 per cent effective minimum tax rate for all subsidiaries of large UK multinationals will be included in the spring finance bill and enacted from the end of 2023.
The proposed minimum business levy is part of an agreement signed by 136 countries last October, which was co-ordinated by the OECD, a club of mostly rich nations, and hailed as the most important tax reform in more than a century.
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