Corporate tax—updated commentaryThe following is a list of key updates to Parts D1 to D5 in the last 12 months.DateSubject matterApril 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,
The following is a list of key updates to Parts D1 to D5 in the last 12 months.
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