Tolley's Corporation Tax 2021-22 Main Annual
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Why should you buy Tolley's Corporation Tax 2021-22 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:
- 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