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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Corporation Tax Bill 2009/10 isbn 9780215534293

Corporation Tax Bill 2008/09

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ISBN13: 9780215518439
New Edition ISBN: 9780215534293
Published: December 2008
Publisher: The Stationery Office
Country of Publication: UK
Format: Paperback
Price: Out of print

The main purpose of the Corporation Tax Bill is to rewrite the charge to corporation tax and the primary corporation tax legislation used by companies in computing their income. The main provisions that the Bill contains are the basic corporation tax provisions including the charge to tax, accounting periods and provisions relating to residence. Also provisions relating to trading and property income and income from other sources, special provisions for companies affecting the calculation of income, such as those for loan relationships, derivative contracts and intangible fixed assets. And provisions governing particular types of expenditure eg., expenditure on research and development and films.

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