1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

22.4Accounting Periods TCA97 s27 Corporation tax is chargeable in respect of the taxable profits of a company for an accounting period. An accounting period commences whenever a company: (a) comm...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016