Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Philip Martin Marks & Spencer plc puts the Condocs into the retail perspective
August is the month when the Inland Revenue publishes Reform of Corporation Tax Consultative Documents (Condocs) — one in 2002 and another this summer. Retail tax specialists attended last and this year's programme of consultation meetings and made collective submissions in October 2002 and November 2003. We also attended sectoral meetings.
The Government's 2002 proposals carried forward to this year's Condoc are:
● to reform the schedular system of taxation whereby different types of income (trading profits dividends rent interest etc) are assessed under different computation rules and where losses arising cannot always...
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Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Philip Martin Marks & Spencer plc puts the Condocs into the retail perspective
August is the month when the Inland Revenue publishes Reform of Corporation Tax Consultative Documents (Condocs) — one in 2002 and another this summer. Retail tax specialists attended last and this year's programme of consultation meetings and made collective submissions in October 2002 and November 2003. We also attended sectoral meetings.
The Government's 2002 proposals carried forward to this year's Condoc are:
● to reform the schedular system of taxation whereby different types of income (trading profits dividends rent interest etc) are assessed under different computation rules and where losses arising cannot always...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
