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Main corporation tax consequences

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 16: Winding-Up, Administration of Companies and Disincorporation Disincorporation of the business Deemed consideration of trade Termination of corporation tax accounting period Unused trading losses Transfer of closing trading stock Capital allowances: plant and machinery Vat Capital gains on transfer of assets to Mark Corporation tax computations CTAP – six months to 30 June 2019 CTAP – four months to 31 October 2019 ...

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