Corporation Tax-Update
Draft clauses and Explanatory Notes on various topics in relation to the tax law rewrite on corporation tax have been published for public consultation. Comments on the latest set of draft clauses are invited by 3 August 2007.
The draft legislation is available at http://www.hmrc.gov.uk/rewrite/exposure/menu.htm#1.
In addition, minutes of the Corporation Tax Operational Consultative Committee meeting held on 23 January are available at http://www.hmrc.gov.uk/ctsa/ctocc-23-01-07.htm.