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Tolley's Corporation Tax 2024-25

Tolley's Corporation Tax 2024-25

Author: Lisa-Jane Harper; Kevin Walton
Publisher: LexisNexis U.K.
ISBN: 9780754559450

Previous Edition ISBN: 9780754558941
Published In: October 2024
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

This title unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last 4 years and over 50 worked examples are included to clarify complex points.

1. Introduction: Charge to Tax, Rates and Profit Computations
2. Accounting Periods
3. Advance Corporation Tax - Shadow ACT
4. Alternative Finance Arrangements
5. Anti-Avoidance
6. Appeals
7. Assessments
8. Banks
9. Building Societies
10. Capital Allowances
11. Capital Allowances on Plant and Machinery
12. Capital Gains
13. Capital Gains - Groups
14. Capital Gains - Substantial Shareholdings
15. Charities
16. Claims
17. Close Companies
18. Community Investment Tax Relief
19. Compensation and Damages
20. Connected Persons
21. Construction Industry Scheme
22. Controlled Foreign Companies
23. Co-operative and Community Benefit Societies
24. Corporate Venturing Scheme
25. Creative Industries Reliefs
26. Derivative Contracts
27. Disclosure of Tax Avoidance Schemes
28. Distributions
29. Diverted Profits Tax
30. Double Tax Relief
31. European Union Legislation
32. Exempt Organisations
33. Foreign Currency
34. Group Relief
35. Groups of Companies - Financing Costs and Income
36. HMRC - Administration
37. HMRC Extra-Statutory Concessions
38. HMRC Investigatory Powers
39. HMRC Statements of Practice
40. Housing Associations
41. Income Tax in Relation to a Company
42. Intangible Assets
43. Interest on Overdue Tax
44. Interest on Overpaid Tax
45. Investment Companies and Investment Business
46. Investment Funds
47. Investment Trusts (mainly REITs)
48. Land Remuneration
49. Land Transaction - Anti-Avoidance
50. Leasing
51. Loan Relationships
52. Losses
53. Manufactured Payments
54. Miscellaneous Income
55. Mutual Companies
56. Offshore Funds
57. Partnerships
58. Patent Income
59. Payment of Tax
60. Penalties
61. Property Income
62. Purchase by a Company of its Own Shares
63. Reorganisations and Reconstructions
64. Research and Development Expenditure
65. Residence
66. Returns
67. Small Profits - Reduced Rates
68. Statutory Bodies
69. Time Limits
70. Trade Profits - Income and Specific Trades
71. Trading Expenses and Deductions
72. Transactions in Securities
73. Transfer Pricing
74. Value Added Tax
75. Venture Capital Trusts
76. Voluntary Associations
77. Winding Up
78. Finance Act 2015 Summary
79. Table of Statutes
80. Table of Statutory Instruments
81. Table of Cases
82. Index