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Bloomsbury Professional Corporation Tax 2020/21

Bloomsbury Professional Corporation Tax 2020/21

Author: Pete Miller; Satwaki Chanda; Andrew Parkes
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526514530

Previous Edition ISBN: 9781526510020
Published In: September 2020
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

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 accessible reference guide has a userfriendly 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.

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