Company Tax - Accounting

HMRC Briefs issued on or after 1 January 2007 in respect of Company Tax will be listed in this area.

Revenue & Customs Brief 40/07 - issued May 24 2007
This Brief gives details of an article :Oversea leasing - sections 109 and 110 Capital Allowances Act 2001 - leases entered into before 1 April 2006.

Revenue & Customs Brief 22/07 - issued March 12 2007
This Brief gives details of an article concerning : Elections under regulation 6(3A) of the Disregard Regulations: some gudance for companies.