On 15 March 2023, UK Chancellor of the Exchequer Jeremy Hunt delivered the Spring Budget 2023 to Parliament. Along with the budget, UK HMRC has published a policy paper providing an overview of the tax policy measure announced at Spring Budget 2023 and of previously announced measures that will be included in the Spring Finance Bill 2023. Certain other measures that will be included in later legislation are covered as well. Measures in the Spring Finance Bill 2023 The main measures that will be included in the Spring Finance Bill 2023 are summarized as follows: Corporation tax rates Legislation will...