United Kingdom · Question · Written question
UIN 187293
Business: Taxation
Original
Introduced
26 April 2021
Last action
29 April 2021 · Answer
Status
Answered
Sponsors
—
Subjects
Taxation
Source updated
29 April 2021
Summary
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending the super deduction to unincorporated businesses.
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Timeline
26 April 2021
Written question
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending the super deduction to unincorporated businesses.
Source: Commons
29 April 2021
Answer
The super-deduction is available only to incorporated businesses subject to the charge of UK corporation tax.The Government has no plans to extend the super-deduction to unincorporated businesses.Unincorporated businesses can continue to claim 100% relief...
Source: Written answer
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Sponsors
- · Treasury · Answering body
Related records
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Sources
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- Official source: https://questions-statements.parliament.uk/written-questions/detail/2021-04-26/187293
- Open data entity: https://questions-statements-api.parliament.uk/api/writtenquestions/questions/1312255
- uk · wq-1312255 · source updated 29 April 2021