Research and analysis

OTS review on simplifying the CT computation

OTS review and recommendations on simplifying the corporation tax computation is published.

Documents

OTS report on the simplification of the corporation tax computation (web version)

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OTS report on the simplification of the corporation tax computation (print version)

Details

The OTS has today published and laid in Parliament its report on the simplification of the corporation tax computation, following on from the progress report and call for evidence published back in November 2016.

The OTS has also issued a press release today (3 July 2017) containing further information.

Published 3 July 2017