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. SOURCE CURRENCY Up-to-date to 1 March 2025, Tolley’s Corporation Tax 2025-26 has been updated for the Finance Act 2025 and includes: Abolition of furnished holiday lettings reliefs and applicable transitional rules Extension of first-year allowances for zero emissions cars and electric vehicle charging points Additional audiovisual expenditure credit for visual effects Changes to the alternative finance rules for diminished shared ownership arrangements 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. What the press has said about Tolley’s Corporation Tax... “…a comprehensive and valuable guide to corporation tax.”
Executive Accountant’.