KEITH M GORDON MA (Oxon), ACA, CTA, barrister considers the practical issues facing companies in the light of non-corporate distribution rate legislation.
FEW READERS CAN honestly believe that the non-corporate distribution rate rules represent the best of recent tax policy. First, they were introduced in a rush; secondly, they introduced a large amount of unnecessary complexity; thirdly, but for the complexity, their overall effect is more or less akin to the repeal of the corporation tax starting rate.
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