ND.1812 Consultation Response—Making Tax Digital For Corporation Tax

Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /New Developments /What's changing? /Consultations / ND.1812 Consultation response—Making Tax Digital for corporation tax

Commentary

New developments, tax rates and allowances, table of cases

The Government published a consultation on Making Tax Digital for corporation tax (MTD for CT) in November 2020, which closed in March 2021, and has now summarised the responses to the consultation and also provided indications of how the responses could affect the design of MTD for CT, which are outlined below—

��
•�� MTD for CT should cover all entities within the charge to corporation tax but may need to be flexible for certain types

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

��Ƶ