Tolley's Corporation Tax 2020-21 Main Annual
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Why should you buy Tolley's Corporation Tax 2020-21 Main Annual
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:
- Changes to the treatment of pre-2002 intangible fixed assets
- Payment plans for transactions with EEA residents
- Amendments to the transitional rules relating to lease accounting and property income of non-resident companies
- Changes to the rates of the RDEC and structures and buildings allowances
- Amendments relating to the operation of the General Anti-abuse Rule (GAAR)
- Government measures to relieve impact of COVID-19 relating to corporation tax