Author Description

This book includes full coverage of the corporation tax provisions in the Finance Act 2017 and Finance (No 2) Act 2017 to 15 September 2017. Also including new rules for the carry-forward of looses; the corporate interest restriction; exhibitions tax relief; new anti-avoidance provisions; relief for expenditure on grassroots sport; reform of the substantial shareholdings exemption; latest tribunal and court decisions and HMRC publications.