Corporation Tax
Indexation allowance and rebasing
This guidance note explains the general rules surrounding the availability of indexation allowance on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview of the general position regarding company disposals, please refer to
22 Feb 2022 10:04
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Produced by Tolley in association with Jackie Barker of Wells Associates
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