On 22 June 2010, the Chancellor of the Exchequer delivered the Emergency Budget for 2010-11. The major tax measures for companies are summarized below: -   for financial year 2011, the main rate of corporation tax will be 27%; -   from financial year 2011, the main rate of corporation tax for companies with ring fence profits will remain at 30%; -   for financial year 2011, the "small companies' rate" of corporation tax will be 20%; and -   from financial year 2011, the "small companies' rate" of corporation tax for companies with ring fence profits will remain 19%....