Market leading insight for tax experts
View online issue

Shadow ACT regulations

HMRC is consulting until 30 June 2016 on the draft Corporation Tax (Treatment of Unrelieved Surplus ACT) (Amendment) Regulations 2016 which make consequential amendments to the shadow ACT rules to reflect the abolition of the dividend tax credit and the repeal of the term ‘franked investment income’ with effect from 6 April 2016. See

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.