Corporation Tax 2024/25
Authors: Satwaki Chanda, Barrister at Law, Jacquelyn Kimber, BA (Hons), CTA, ATT, and Andrew Parkes, ADIT
Corporation Tax 2024/25
This expert and practical commentary 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 2024/25 examines the rules, regulations and tax issues affecting companies of all sizes in the UK.
The 2024/25 edition examines current legislation, changes to HMRC guidance and key developments. It is up-to-date with Finance Act 2024 and also reflects a number of recent case decisions including Beech Developments (Manchester) Ltd and others v HMRC[2024] EWCA Civ 486 (para 9.11); BlackRock Holdco 5, LLC v HMRC[2024] EWCA Civ 330 (para 11.21); and Hargreaves Property Holdings Ltd v HMRC[2024] EWCA Civ 365 (para 23.38).
The commentary is clearly structured 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