Corporation Tax 2019/20

Dave Wright, Tax and Accountancy Publisher

November 6, 2019

The September Update of Corporation Tax 2019/20 is now live for subscribers to UK Tax.

The following paragraphs have been updated for this release:

Chapter 1 Introduction

1.1 Reference to Digital Services Tax

3.2 Minor amendment relating to the Structures and Buildings Allowance.

Chapter 8 Buildings and Structures

8.2 – 8.20 Amendments to Structures and Buildings Allowance following enactment of legislation.

14.46 Penalties for incorrect claims for R&D tax reliefs, R&DEC and SME tax credits

25.32 International DOTAS requirements.

25.43 Amendment to GAAR legislation on provisional counteraction notices.