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Since 1927 the leading authority on tax law, practice and administration

Richard Wynne


Revenue techniques in the field of corporation tax self assessment enquiries are put under the microscope by ANDREW NUTBROWN and RICHARD WYNNE.

CORPORATION TAX SELF assessment brought major changes to the way that companies are expected to deal with their taxation responsibilities. New time limits, additional requirements in respect of transfer pricing and controlled foreign companies, the introduction of quarterly payments and explicit record keeping responsibilities are all now in place.

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