Taxation U.K.

Core Tax Annual: Corporation Tax 2012/13

By Donald Drysdale
Bloomsbury Professional (formerly Tottel Publishing) September 2012

Specifications

ISBN-13
9781847669582
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
September 2012
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

  • Updated annually to the latest Finance Act
  • Great value for money
  • Written by the UK’s leading tax authors

 

"This book is written in an approachable style with no waffle" Tax Writer

This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax 2012/13 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.

Table of Contents

Chapter 1 Introduction to corporation tax;
Chapter 2 Self-assessment;
Chapter 3 Self-assessment penalties;
Chapter 4 HMRC powers;
Chapter 5 Rates and payment of corporation tax;
Chapter 6 Close companies and connected issues;
Chapter 7 Trading income;
Chapter 8 Plant and machinery;
Chapter 9 Buildings and structures;
Chapter 10 Intangible fixed assets;
Chapter 11 UK Patent Box;
Chapter 12 Research and development;
Chapter 13 Single company trading losses;
Chapter 14 Groups;
Chapter 15 Loan relationships;
Chapter 16 Investment companies;
Chapter 17 Foreign matters;
Chapter 18 Transfer pricing;
Chapter 19 Reconstructions and amalgamations;
Chapter 20 Distributions;
Chapter 21 Accounting and taxation;
Chapter 22 Liquidations;
Chapter 23 Capital gains;
Chapter 24 The construction industry scheme;
Chapter 25 The year end.

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