Bloomsbury Professional Corporation Tax 2021/22Author :
Paperback
Published : Wednesday 29 September 2021
Description
This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2021/22 examines the rules, regulations and tax issues affecting companies in the UK. The 2021/22 edition examines current legislation, changes to HMRC guidance and explores the following key developments:- The rate of corporation tax is set to rise to 25% in 2023- From 1 April 2023, the small profits rates with marginal relief to be reinstated- Capital allowance tax breaks to encourage business investment- Annual investment allowance to remain at £1 million until 31 December 2021- A 130% superdeduction for investment in general plant and machinery- A 50% special rate allowance for special rate assets (long life assets, integral features etc) - A 100% first year allowance for investment in plant and machinery in a Freeport tax site - Temporary extension of carry back relief for trade losses incurred in accounting periods ending between 1 April 2020 and 31 March 2021 from current 1 year carry back period to three yearsThis accessible reference guide has a user-friendly structure with `signposts at the beginning of each chapter to summarise key topics and `focus points throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
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