questionText: To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of interest charges on companies that are unable to estimate quarterly instalment payments accurately due to the unpredictable timing and size of capital gains.
answerText: If a company or a group's annual profits exceed £1.5 million, they will be classed as ‘large’ and will be required to pay their Corporation Tax in quarterly instalments. This long-standing regime ensures that larger companies pay their Corporation Tax bil...
heading: Corporation Tax: Interest Charges