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Full Description
This annual guide to corporation tax meets the everyday needs of the busy tax adviser. It examines the rules, regulations and tax issues affecting companies in the UK. Topics covered include: Introduction to corporation tax; Trading income; Capital allowances (plant and machinery); Trading losses; Groups; Investment business; Property investment; Buildings and Structures; The Construction Industry Scheme; Close companies and connected issues; Loan relationships; Intangible fixed assets; UK Patent Box; Research and development; Creative sector tax reliefs; Chargeable gains; Reconstructions and amalgamations; Distributions; Foreign matters; Transfer pricing; Self-assessment; Rates and payment of corporation tax; Self-assessment penalties; HMRC powers; Accounting and tax; The year end.This latest edition has been updated in line with the Finance Act 2019 and changes to HMRC guidance. It explores the following key topics:Rules dealing with new flexible use of corporate losses The restriction on the use of carried-forward lossesNew interest restriction, placing limits on the relief available for corporate borrowingsOffshore corporates investing in UK property to be brought into the corporation tax net with many investors being subject to tax on gains for the first timeReintroduction on tax relief for goodwill in respect of certain business acquisitions where there is a strong "IP connection"The introduction of the Structures and Buildings Allowance which allow the construction costs of commercial buildings to be written down over a 50 year period. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.
Contents
Chapter 1 Introduction to corporation tax Chapter 2 Trading income Chapter 3 Capital allowances (plant and machinery) Chapter 4 Single company trading losses Chapter 5 Groups Chapter 6 Investment business Chapter 7 Property investment Chapter 8 Buildings and structures Chapter 9 The Construction Industry Scheme Chapter 10 Close companies and connected issues Chapter 11 Loan relationships Chapter 12 Intangible fixed assets Chapter 13 UK Patent Box Chapter 14 Research and development Chapter 15 Creative sector tax reliefs Chapter 16 Chargeable gains Chapter 17 Buying and selling companies Chapter 18 Distributions Chapter 19 Liquidations Chapter 20 Foreign matters Chapter 21 Transfer pricing Chapter 22 Self-assessment Chapter 23 Rates and payment of corporation tax Chapter 24 Self-assessment penalties Chapter 25 HMRC powers Chapter 26 Accounting and tax Chapter 27 The year end Appendix 1: Retail prices index from March 1982 onwards
