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7.303: The relief

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 7: Corporation Tax Incentive Reliefs 7.3 : Investment in Films Payable tax credit Amounts payable by Revenue treated as overpayment Incorrect claim for credit: penalties Clawback of credit Interest on overdue tax No deduction for amount provided to qualifying company Group members for certain purposes Allowable losses for capital gains tax purposes Participation exemption not to apply No negligible value claims Duration of relief scheme ...

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