Budget press releases

Budget press releases - 1991 - Inland Revenue Press Release 19 March 1991 .

(a) Corporation tax : reductions in main rate and increase in profits limits for small companies (2) (b) Corporation tax: extension for carry back of trading losses (2) (c) Capital gains tax: retirement relief (1) (d) Simpler accounts for small businesses (2) (e) Trading losses and capital gains - new relief (2) (f) Extension of capital allowances to toll roads (2) (g) Capital allowances and VAT capital goods scheme (2) (h) Income tax rates and allowances for 1991-92: Pay As You Earn (4) (i) Mortgage interest relief (5) (j) The Gulf crisis: help for employees returned from Kuwait and Iraq (2) (k) Capital gains tax : annual exempt amount and other changes (2) (l) Capital gains tax: private residences (2) (m) capital gains tax: non-resident trusts (6) (n) Capital gains rebasing (2) (o) Inheritance tax : threshold (1) (p) Income