Wir haben derzeit keine Zusammenfassung für diesen Artikel.

Part 1 Taxation of companies in general: the charge to corporation tax and computation of profits; charges on income withholding tax and charitable donations; compliance; capital allowances for machinery and plant; fixtures; losses; the Ramsey doctrine; distributions and stock dividend options; advance corporation tax and franked investment income; close companies; controlled foreign companies; double tax relief and EU law; foreign income dividends; partnerships and EEIGS; investment companies, investment trusts and unit trusts. Part 2 Group and consortia: groups subsidiaries and consortia - an overview; group relief; chargeable gains and groups; returns on debts between associated companies. Part 3 Company reconstructions: change in ownership of trade - case 1 implications; stamp duty; break-up bids; cross border mergers, divisions and transfers of assets.