Steven Bruck, a partner at Blick Rothenberg Chartered Accountants, says: "Corporation Tax will come down one per cent from April 2015.
"For the first time in many years there will be a single rate of Corporation Tax at an internationally competitive rate of 20 per cent. This is very good for business and as an encouragement for inward investment in the UK."
More top news
Here's everything we know so far about the latest terrorist incident in France.
A minimum number of black players will have to be selected in all national teams, with the target calculated on an annual basis.
Western areas will see the rain first but by the end of the day it will also have spread eastwards.