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The filing standard for UK CT returns

Speed read

Many taxpayers ask their advisers about the necessary standard of filing for corporation tax returns. The law in the UK is surprisingly unclear. The matter is clear where the position taken in the return is obviously correct, but where a position is arguable it can be difficult to decide whether it is appropriate to file a return. In such cases, taxpayers should carefully consider the adequacy of their disclosure of potential issues when filing a return.

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