Why should you buy Tolley's Corporation Tax 2018-19 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.
New for this edition
- Increased research and development expenditure credit.
- Extension of first-year tax credits to 2023 and reduction in the rate of credit.
- New restriction on double tax relief for tax on income of a foreign permanent establishment.
- Simplification of the double tax relief targeted anti-avoidance rule.
- Technical changes to the corporate interest restriction and hybrid mismatch regime.
- Changes to the rules for investments made by venture capital trusts.
Why this book, why this year?
The pace of change to corporation tax continues unabated. As well as the major changes listed above, Tolley’s Corporation Tax 2018-19 will include hundreds of additional changes, including cases, statutory instruments and HMRC guidance and announcements. Buyers of this book can be confident that they have all of the up-to-date information that they need. In particular, when computing double tax relief, advisors must now consider the automatic application of the targeted anti-avoidance rule and Tolley’s Corporation Tax 2018-19 enables them to do so.