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
Taxes Management Act 1970 section 59FA
CT exit charge payment plans
Section 59FA introduces the framework that allows companies to defer payment of certain corporation tax liabilities when they move their tax residence out of the United Kingdom or cease trading through a UK permanent establishment.
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.