Name: Tolley's Corporation Tax 2021-22
Brand: LexisNexis U.K.
SKU: 9780754557647
Availability: InStock
Author: Kevin Walton
ISBN: 9780754557647

Tolley's Corporation Tax 2021-22

By Kevin Walton

LexisNexis U.K. September 2021

Specifications

ISBN-13: 9780754557647
Publisher: LexisNexis U.K.
Publication: September 2021
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.

What’s new in this year’s edition:

New temporary super-deduction and special rate allowance for plant and machinery
First-year allowances for plant and machinery and enhanced SBAs for designated tax sites in freeports
Temporary extension of the loss carry-back period to three years
Increase in the CT main rate to 25% from 2023 and the reintroduction of the small profits rate
New cap on payable R&D tax credits for SMEs