UK Publishes Tax Payment Schedule Amendment Regulations for Very Large Companies
The UK has published the Corporation Tax (Instalment Payments) (Amendment) Regulations 2017, which was made on 7 November 2017 and will come into force on 1 April 2019. The Regulations amend and insert regulations into the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) so that companies with annual taxable profits exceeding GBP 20 million pay Corporation Tax by install…
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