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HEIDI WINSON and REBECCA WILKINSON reflect on the meaning of largeness in the world of corporate taxation
KEY POINTS
- Timing of corporation tax payments.
- Enquiry window for tax returns.
- Impact of EU on company size limits.
- Application of the transfer pricing rules.
- Size and research and development relief.
Anyone who is interested in current affairs will have noticed the media’s preoccupation with size. In recent months we have been bombarded with statistics on the size of the UK’s national debt the size of the welfare budget the size of the Government’s public sector spending cuts and the size of the UK’s unemployment figures.
But does size matter when it comes to corporation tax?
The man on the street will probably be able to tell you that a company’s corporation tax liability is determined by its level of profits. However it is not just the quantum of tax that...
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