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Full Description
This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. Fully up to date with the latest Finance Act this excellent book covers: Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible assets; Research and development; Single company trading losses; Groups; Corporate finance; Investment business; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and taxation; Liquidations; Capital gains; The Construction Industry Scheme; The year end. Corporation Tax is the most competitively priced and cost-effective tax research resource of its kind available.
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 Business premises renovation allowance 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 Reconstructions and amalgamations 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 Appendix 2: Double tax treaties Appendix 3: Excluded territories for CFC purposes
