Finance Bill 2012 has been published. The Bill contains measures announced in Budget 2012-13 of 21 March 2012 The following are some of the important tax measures announced at Budget 2012. Most of these measures will be included in Finance Bill 2012. Further details will be reported subsequently in respect of measures announced for inclusion in Finance Bill 2013. (a) Companies Corporation tax rate For financial year 2012, the main rate of corporation tax will be 24%. For financial year 2013, it will be 23%. In his Statement to Parliament, the Chancellor also announced that, for financial year 2014, the...