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Finance Act 2021, Section 6: charge and main rate for financial years 2022 and 2023; Section 8: increase in the rate of diverted profits tax (2021)

First Author: Adam S

Attributed to: Centre for the Microeconomic Analysis of Public Policy funded by ESRC

Abstract

No abstract provided

Bibliographic Information

Publication URI: https://ifs.org.uk/uploads/a/Journal%20article/2021-10-13%20%20(Stuart%20Adam)_1634134346.pdf

Type: Journal Article/Review

Volume: 4

Parent Publication: British Tax Review

Issue: 2021