Register Newsletter
This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Decline Settings Accept
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet
Tax Law Rewrite: draft CT clauses published
02/05/2007, by Sarah Laing, Tax News - HMRC Administration, Practice and Methods
1931 views
0
Rate:
Rating: 0/5 from 0 people

The Tax Law Rewrite Project has published various draft clauses on corporation tax for public consultation.

The clauses cover the following areas:

  • Currency;
  • Relief for employee share acquisitions;
  • Unauthorised unit trusts; and
  • Loan relationships.

Comments on the clauses are invited by 3 August 2007.

Explanatory Notes are also available for each topic covered.

Link

HMRC: Consultation Papers, Exposure Drafts and Response Documents

About The Author

Sarah Laing
Editor, TaxationWeb News

Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).

Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession.

Back to Tax News
Comments

Please register or log in to add comments.

There are not comments added