UK corporation taxation arrangements, part one: changes ahead?

Steven, Grahame

Abstract

If Scotland gained control of corporation tax, tax residence would become a big issue for many companies on both sides of the border. In a two-part series, Grahame Steven, Lecturer and Teaching Fellow at Edinburgh Napier University, explains the possible consequences.

Citation

Steven, G. (2015). UK corporation taxation arrangements, part one: changes ahead?. Insight: The e-magazine for management accountants,

• Journal Article Type: Article
• Acceptance Date: Jun 1, 2015
• Publication Date: Jun 1, 2015
• Deposit Date: Jun 4, 2015
• Peer Reviewed: Peer Reviewed
• Keywords: Corporation tax; tax residence; Scotland
• Public URL: http://researchrepository.napier.ac.uk/id/eprint/8459
• Publisher URL: http://www.cimaglobal.com/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2015/Insight-June-2015/UK-corporation-taxation-arrangements-part-one-changes-ahead/