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PETER RAYNEY deals with ten key questions about the new Corporation Tax Act 2009
KEY POINTS
- The new CTA 2009 applies to all accounting periods ending after 31 March 2009.
- Companies may elect to be treated under previous legislation if they are adversely affected.
- Property business taxation replaces Schedule A.
- Post-cessation receipts can be carried back six years.
- Expected changes to foreign dividends and the late interest rules are likely to be added by FA 2009.
Tax advisers carry many important memories generally dating back from their training days passing exams memorable lectures and client experiences.
One of my earliest recollections dates back to my formative years at Deloitte Haskins & Sells (yes it was that far back!).
One of the tax partners I worked for had a habit of referring to statutory references in the Income Tax Act 1952; ignoring the then...
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