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Core Tax Annual: Corporation Tax 2014/15

Core Tax Annual: Corporation Tax 2014/15

Author: Donald Drysdale
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780434254
Published In: September 2014
Format: Paperback , 1096 pages
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 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.

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 business
Chapter 17 Chargeable gains
Chapter 18 Foreign matters
Chapter 19 Transfer pricing
Chapter 20 Reconstructions and amalgamations
Chapter 21 Distributions
Chapter 22 Accounting and tax
Chapter 23 Liquidations
Chapter 24 The Construction Industry Scheme
Chapter 25 The year end
Appendix 1: Retail prices index from March 1982 onwards
Appendix 2: Double tax treaties
Appendix 3: Excluded territories for CFC purposes