Commentary

Corporate tax—updated commentary

Corporate tax
Corporate tax | Commentary

Corporate tax—updated commentary

Corporate tax | Commentary

Corporate tax—updated commentary

The following is a list of key updates to Parts D1 to D5 in the last 12 months.

DateSubject matter
April 2021Further enhancement of Simon's Taxes relating to corporation tax administration [Division D1.13]
March 2021Content has been updated to reflect Brexit. The majority of key domestic tax changes associated with Brexit take effect from the end of the implementation period (specifically, 11pm (GMT) on 31 December 2020, referred to as 'IP completion day'), including the full repeal of the European Communities Act 1972, incorporation of retained EU law into the UK domestic legal regime,

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial