Tolley’s Corporation Tax 2001-02By Glyn Saunders, MA; and Gina Antczak, FCA, ATII Tolley’s Corporation Tax • A number of beneficial changes are made to the company chargeable gains provisions, including a temporary relief for gains arising from the FA 2000 changes to the capital gains group residence requirements. • Improvements to the Finance Act 2000 group dividend double tax relief provisions • Abolition of withholding tax on most inter-company payments |
 With supplement* * Price includes Post-Budget supplement which will be sent out without charge in April 2001 and the main volume which will be despatched with an invoice in September 2001.
Without supplement |