Tolley's Corporation Tax 2025-26

Why should you buy Tolley's Corporation Tax 2025-26

This title 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 4 years and over 50 worked examples are included to clarify complex points.

What’s new for 2025?

• Abolition of furnished holiday lettings reliefs
• Extension of first-year allowances for zero emissions cars and electric vehicle charging points
• Additional audiovisual expenditure credit for visual effects
• Changes to the alternative finance rules for diminished shared ownership arrangements