Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 357GCZF
Treatment of income in connection with formation of CSA etc.
Section 357GCZF deals with situations where a company receives payments in connection with cost-sharing arrangements involving qualifying intellectual property rights, and how those payments are treated as relevant IP income.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.