Accounting Law and Audit Law

Subscribe
Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.
See more
See more
Article
Associated Companies Rules For The Small Profits Rate Of Corporation Tax
Finance Act 2011 amended s27 of CTA2010 so that where there is no substantial commercial interdependence between two companies, they will only be under common control for the purposes of the small profits rate by assessing control under CTA10 s451 ignoring the interests of any associate of a person or company (i.e. ignoring attribution according to CTA10 s451(4) and s451(5).
United Kingdom Tax
SW
Smith & Williamson
See more
See more
See more