When will CCH Corporation Tax acknowledge the existence of the Corporate Interest Restriction
The Corporate Interest Restriction has been part of the UK Corporation Tax System since 2017. The legislation is complex and the effects need to be tracked across groups and over the course of years. Yet, CCH Corporation Tax doesn't appear to even acknowledge its existence? How can this product claim to be any sort of appropriate package for preparing corporation tax returns if it does not even include boxes to enter the CIR adjustments?
Michael Haig
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Wolters Kluwer UK TAA