UK Budget brings good news for shipping sector
International accountant and shipping adviser Moore Stephens says the UK Budget 2013 contains generally good news for the shipping sector.
Measures which will have an impact on the shipping industry include a reduction in the main rate of UK corporation tax from 23% for the year ended 31 March 2014 to 21% from April 2014. A further reduction to 20% from April 2015 has now been announced.
There was also good news for shipping on the capital gains front. Last year the government announced that, where a company had a functional currency other than sterling, capital gains and losses on disposals of shares would, with effect from April 2013, be calculated in that functional currency rather than in sterling.
Moore Stephens tax partner Sue Bill said: "Now, following representations by Moore Stephens and others, it has been announced that this measure has been extended to cover the disposal of ships and aircraft as well as shares, thus removing an anomaly in the calculation of capital gains and losses arising on ships outside the UK tonnage tax regime.
将影响航运业的措施包括英国公司税的主要税率从23％（2014年3月31日废止）减少为21％（2014年4月开始）。2015年从4月起，将进一步减少到20％，。
资本收益方面也利于航运业发展。去年，政府宣布，从2013年4月起，如果公司使用除英镑以外的其他功能货币，出售股份的资本利得和损失，将此种功能货币计算，而不是英镑。
Moore Stephens会计师事务所税务部合伙人Sue Bill说："现在，由Moore Stephens和其他人的陈述之后，政府已经宣布这项措施已扩展至船舶、飞机，以及股份出售，从而消除在计算英国吨位税制以外的船舶时所产生的资本利得和损失。
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