Tolley's Corporation Tax 2023-24

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Tolley’s tax annuals were first published in 1916 and for over a century they have been your trusted guides to tax. Whilst retaining their familiar and dependable approach, they continue to evolve to ensure their relevance to the modern practitioner.
Up-to-date to 1 July 2023

Tolley’s Corporation Tax 2023-24 has been updated for the Finance Act 2023 and Finance (No 2) Act 2023, and includes:
- Temporary 100% first-year capital allowances for plant and machinery (‘full expensing’)
- New rates from April 2023 for research and development reliefs
- New rates from April 2023 for research and development reliefs
- Enhanced capital allowances for investment zone tax sites
- Extension of increased tax credits under the schemes for theatre and orchestral productions and for museum and gallery exhibitions

Tolley’s Corporation Tax is the only book to look at corporation tax law and practice in a subject-orientated way. In alphabetical order, from Accounting Periods to Winding Up, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance and planning.


Kevin Walton  Author