On 15 November 2016, UK HMRC published a supplementary paper on tax adjustments as part of its consultation on simplifying the corporation tax computation ({News-2016-11-03/P/4- previous coverage}). The supplementary paper covers the most frequent adjustments that companies use and seeks input on the adjustments that would benefit from simplification.
Click the following link for the consultation page, which includes the initial report, the supplementary paper, and comprehensive and summary…