31 December 2019 – Deferred tax provisions in UK GAAP and IFRS accounts for the 2019 calendar year will need to apply tax rates that were enacted at the balance sheet date, including the 17% corporation tax rate for timing differences expected to reverse on or after 1 April 2020.  This is despite the expectation that the reduction from 19% will be repealed by the Chancellor in his first Budget in 2020.