Policy paper

Finance Bill 2015: corporation tax

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

• From: HM Treasury and HM Revenue & Customs
• Published: 10 December 2014
• Last updated: 10 December 2014 — See all updates

Documents

Accelerated payments and group relief

PDF, 174 KB, 14 pages

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Children's television tax relief

PDF, 155 KB, 5 pages

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Extension of Ring Fence Expenditure Supplement

PDF, 170 KB, 14 pages

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Modernising the taxation of corporate debt and derivative contracts

PDF, 362 KB, 59 pages

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Research and development tax credits - consumables

PDF, 158 KB, 9 pages

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Simplifying link company requirements for consortium claims

PDF, 145 KB, 4 pages

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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. 10 December 2014

   Draft legislation on diverted profits tax moved to separate webpage for clarity.

2. 10 December 2014

   First published.