Corporation Tax Memo 2020-2021

A handy, current and user-friendly guide as a printed book and/or updated digital version... 

In a nutshell

Corporation Tax Memo shows how to organise your business activities in the most tax-efficient ways. Its detailed analysis will keep you fully up to date with all the legislative changes, new case law, HMRC Briefs and other official material. It's all you need to get to grips with this complicated subject.

In detail

Corporation Tax Memo deals with all aspects of corporation tax:

• Scope of corporation tax
• Business activity
• Chargeable profits
• Holding of assets
• Losses
• Calculation of the tax charge
• Compliance
• Enforcement
• Starting and ceasing a company
• Groups and consortia
• Particular situations
• Cross border issues

Correctly interpreting corporation tax law and its practical application can be a real problem for many professionals. But with Corporation Tax Memo at hand, you'll know just what to do and when. Easy to navigate, it will lead you straight to the answer you're looking for with the minimum of effort.

We've created this Memo especially for... 

Business owners that want to:

• Stay fully compliant whilst reducing their corporation tax bill

Accountants, tax advisors and in-house finance staff that want to:

• Get to grips with corporation tax in a quick and efficient way

The most important updates to this new edition include... 

• Changes to the structures and buildings allowance provisions
• Taxation of Covid-19 payments
• Details of the restrictions on capital losses
• Widespread changes to the taxation of intangible assets
• Improved section on trading losses including examples
• Changes to the taxation of non-resident landlords deriving UK property income
• Deferral of corporation tax on chargeable gains for intra-group asset transfers to EEA residents
• Double taxation relief under the EU Arbitration Directive
• Clarification of HMRC treatment of short-term repayments of close company loans

You'll get the following extras with your Memo subscription... 

Email updates

• Keep you fully up to date with the latest developments
• Deliver important news directly to your mailbox
• Link straight to updated Memo paragraphs

Fully updated digital version

• All updates are included in the digital version of your Memo, available:
  • At memo-online.indicator-flm.co.uk
  • Via the iMemo app from the App Store or from Google Play
  
     
  
  

In this Memo you'll read about...

Click on the image to browse through an extract of the Memo book...

You can choose from the following subscription options...

Paper + digital

• The printed Memo book, direct to your home or business address
• 24/7 access to your Memo online, featuring the full content of the book
• 24/7 access to your Memo via the iMemo app, whether you're online or not
• Email updates to keep you fully informed on the latest corporation tax developments

Digital only

• 24/7 access to your Memo online, featuring the full content of the book
• 24/7 access to your Memo via the iMemo app, whether you're online or not
• Email updates to keep you fully informed on the latest corporation tax developments

Take a look at our subscription offers below.