학술논문
Simplifying the CT computation
Document Type
Journal Article
Author
Source
S.B.T. & F. 2017, Sep, 3-4
Subject
Language
English
ISSN
0953-9506
Abstract
Summarises the Office of Tax Simplification (OTS) proposals for simpler procedures to compute corporation tax, especially for small businesses. Looks at the proposals: to tax small companies on accounting profit, or on accounting profit with limited adjustments; to bring the corporation tax and accounting treatment of all companies closer together; and to simplify capital allowances. Notes the OTS seven key priorities.