Corporation Tax Memo 2023-2024

What is it?
Who's it for?
New
Extras
Table of contents
Extracts
Digital/Paper

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 activities
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...

Detailed coverage of the rules on full expensing;
Re-introduction of the small profits rate;
Introduction of investment zones;
Updates on the R&D schemes;
Changes to the loan relationship rules;
Enhanced coverage of investment schemes including the EIS and SEIS;
Restrictions on the availability of reliefs to charities.

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

If you have a digital only subscription you’ll also benefit from:

Digital newsletter

Includes the latest advice on tax, HR and health and safety
Delivered directly to your mailbox, every month

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...

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

Paper + digital