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7.206: The allowance

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 7: Corporation Tax Incentive Reliefs 7.2: Knowledge Development Box Separate trade Claims Profits or gains of a specified trade: income of the trade Consistency of treatment regarding expenses incurred Computation of qualifying profits The relief: reduction of qualifying profits Claiming the relief: company preliminary review Detailed review and calculation Q&A Revenue consultation with expert What can the independent expert opine on? ...

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