Having read all of this you may conclude that it would have been a lot simpler for the government simply to scrap the 0% starting rate for corporation tax purposes rather than introduce what in some cases seems a rather complex and tortuous set of manoeuvres to achieve a similar end result.
However on the plus side it could have been worse and the changes are restricted to the corporation tax liability of the company. Incorporation for smaller businesses is likely to continue to be seen as an attractive option subject to the many other factors that need to be considered.
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