Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
Tolley's Corporation Tax
Summary
Presents a complete picture of corporation tax. This title unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It also features over 50 worked examples to clarify complex points.
Tolley's Corporation Tax Summary
Table of Contents
1. Introduction and rates of tax; 2. Accounting periods; 3. Advance Corporation Tax - Shadow ACT; 4. Alternative finance arrangements; 5. Anti-Avoidance; 6. Appeals; 7. Assessments; 8. Banks; 9. Building Societies; 10. Capital Allowances; 11. Capital Gains; 12. Capital Gains - Substantial Shareholdings; 13. Charities; 14. Claims; 15. Close companies; 16. Community investment tax relief; 17. Compensation, Damages etc; 18. Connected persons; 19. Construction Industry Scheme; 20. Controlled foreign companies; 21. Corporate Venturing Scheme; 22. Distributions; 23. Double Tax Relief; 24. European Community Legislation; 25. Exchange gains and losses; 26. Exempt organisations; 27. Financial instruments and derivative contracts; 28. Franked investment income; 29. Fraudulent or negligent conduct; 30. Friendly Societies; 31. Groups of companies; 32. HMRC: Administration; 33. HMRC: Extra-Statutory Concessions; 34. HMRC: Statements of Practice; 35. Housing Associations etc; 36. Income Tax in relation to a company; 37. Industrial and provident societies; 38. Intangible assets; 39. Interest on overpaid tax; 40. Interest on unpaid tax; 41. Investment companies and investment business; 42. Investment funds; 43. Investment trusts; 44. Life insurance companies; 45. Liquidation etc; 46. Loan relationships; 47. Losses; 48. Mutual companies; 49. Non-Corporate distribution rate; 50. Offshore funds; 51. Oil companies; 52. Partnerships; 53. Payment of Tax; 54. Penalties; 55. Profit computations; 56. Property Income; 57. Purchase by a company of its own shares; 58. Regional development grants; 59. Research and development expenditure; 60. Residence; 61. Returns; 62. Self-Assessment; 63. Small Companies - Reduced Rates; 64. Statutory Bodies; 65. Time limits; 66. Trading income; 67. Transfer pricing; 68. Value Added Tax; 69. Venture Capital Trusts; 70. Voluntary Associations; 71. Finance Act Summaries: Corporation Tax Provisions; 72. Table of Cases; 73. Table of Statutes; 74. Table of Statutory Instruments; 75. Index.
Additional information
GOR012875955
9780754546481
0754546489
Tolley's Corporation Tax: Main Annual by
Used - Like New
Paperback
LexisNexis UK
20130900
N/A
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