Julie Burke, Editor
Editor's Summary – Issue 3, 2022
Julie Burke, BL
Corporation Tax Return 2021: Focus on Disclosures
Patrick Mulcahy and Ross Duffy set out some of the key disclosure changes to the 2021 Form CT1 (including graphical illustration) with the aim of assisting practitioners through a busy compliance season.
Grid Connections: A Capital Allowances Conundrum
Steven Gardiner analyses a recent Tax Appeals Commission determination that tackles the thorny issue of whether power station grid connection costs qualify for capital allowances.
Interest Limitation Rules: Interpretation and Guidance
Lorraine Mulligan outlines recent Revenue guidance on the ILR and highlights some areas where further clarification would be welcome.
Group Rationalisation Post-Acquisition Part 1
Úna Ryan and Caroline Kennedy discuss the factors to consider in planning a post-acquisition group restructuring.