Finance Bill 2015: corporation tax
The government has published draft corporation tax legislation for technical consultation.
Documents
Accelerated payments and group reliefapplication/pdfChildren's television tax reliefapplication/pdfExtension of Ring Fence Expenditure Supplementapplication/pdfModernising the taxation of corporate debt and derivative contractsapplication/pdfResearch and development tax credits - consumablesapplication/pdfSimplifying link company requirements for consortium claimsapplication/pdf