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 592
Joint venture groups: financial statements
Section 592 requires the principal company of a UK REIT joint venture group to prepare and submit separate financial statements for the joint venture group to HMRC for each accounting period in which the joint venture election is in effect.
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.