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This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2020/21 examines the rules, regulations and tax issues affecting companies in the UK. The 2020/21 edition examines current legislation, changes to HMRC guidance and explores the following key developments: - The rate of corporation tax is to remain at 19% - From 6 April 2020, offshore corporate property investors are subject to corporation tax on rental profits for the first time - The Structures...