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Corporation Tax 2023/24

Authors: Satwaki Chanda, Barrister at Law, Jacquelyn Kimber, BA (Hons), CTA, ATT, and Andrew Parkes, ADIT

Publication Date: January 2024

Publisher: Bloomsbury Professional

Law As Stated At: 1 January 2024

Corporation Tax 2023/24

Corporation Tax 2023/24

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 2023/24 examines the rules, regulations and tax issues affecting companies of all sizes in the UK.

The 2023/24 edition examines current legislation, changes to HMRC guidance and key developments. It is up-to-date with Finance (No.2) Act 2023 and also reflects a number of recent case decisions including JTI Acquisition Company (2011) Ltd v HMRC[2022] UKFTT 166 (TC), and HMRC v BlackRock Holdco 5 LLC[2022] UKUT 199 (TCC)) (para 11.25); and Kwik-Fit Group Ltd and others v HMRC[2022] UKUT 314 (TCC) (paras 11.24 and 11.25)

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.

Contents