Policy paper

Finance Bill 2015: corporation tax

The government has published draft corporation tax legislation for technical consultation.

Documents

Accelerated payments and group relief

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Children's television tax relief

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Extension of Ring Fence Expenditure Supplement

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Modernising the taxation of corporate debt and derivative contracts

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Research and development tax credits - consumables

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Simplifying link company requirements for consortium claims

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Details

The aim of this consultation process is to ensure the legislation works as intended. If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note. The technical consultation will be open until 4 February 2015.

Published 10 December 2014
Last updated 10 December 2014 + show all updates
  1. Draft legislation on diverted profits tax moved to separate webpage for clarity.
  2. First published.