1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2015

2.18Knowledge Development Box (“KDB”) TCA97 Ch 5, Pt 29 Finance Act 2015 introduced a corporation tax relief known as the Knowledge Development Box, in line with the OECD’s approach to preferentia...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • Taxation Summary, Finance Act 2024
  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016
  • Taxation Summary, Finance Act 2015