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Taxation of Companies and Company Reconstructions, 9th Edition

Taxation of Companies and Company Reconstructions, 9th Edition

  • Author:
  • Publisher: Sweet & Maxwell U.K.
  • ISBN: 9780421827202
  • Previous Edition ISBN: 0421520302
  • Published In: Subscription-type (Contents updated periodically)
  • Format: Loose-leaf (3 volumes)
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 

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Taxation of Companies and Company Reconstructions covers key aspects of corporate taxation law, showing you exactly how tax provisions apply in practice. Although the text is being continually modernised, the carefully structured style that has long been the hallmark of this book is retained. Each subject is examined from first principles before moving into finer points of detailed explanation.

  • Hear what the experts have to say on the re-write of corporation tax law
  • Incorporates commentary on the Corporation Tax Act 2009
  • The information has been revised and re-presented to give you quicker access to what you need
  • Includes commentary on cases, statutes and statutory instruments and European legislation



THE ESSENTIAL COVERAGE YOU NEED:

  • Covers key aspects of company taxation law
  • Shows exactly how tax provisions apply in practice
  • Illustrates how best to arrange asset transfers for company reconstructions
  • Gives you guidance on distributions, overseas matters, groups and reconstructions
  • Explains the rules of loan relationships and withholding tax, derivatives contracts legislation and intangible fixed assets legislation
  • Outlines the relief in Corporate Reconstruction
  • Contains in-depth technical analysis with authoritative discussion of points of statutory interpretation
  • Provides helpful guidance and analysis of case law and legislation on company taxation
  • Gives practical, problem-solving advice to show exactly how provisions apply in practice
  • Uses cases, commentary and worked examples


STAY FULLY INFORMED

  • Offers commentary on relevant passages in the HMRC Manuals
  • Updated three times a year, so you remain fully abreast of developments in taxation law

 

Initial price includes updating releases until year end. 3 updating releases published per annum. 

  • Division A - Corporation Tax Chapter
    • A1. The Charge to Corporation Tax
    • A2. The Basis of Assessment and Rates of Tax
    • A3. Corporation Tax on Distributions
    • A4. Accounts in Foreign Currency
    • A5. Companies in Partnership
    • A6. Trade and Property Losses
    • A8. Companies with Investment Businesses
  • Division B - Compliance and Litigation
  • Division C - Capital Allowances for Plant and Machinery
  • Division D - Close Companies
  • Division E - Distributions
  • Division G - Intangible Fixed Assets
  • Division H - Derivatives
  • Division J - Transfer Pricing
  • Division K - Loan Relationships
  • Division P - Non-Resident Companies
  • Division Q - CFCs
  • Division R - Double Tax Relief
  • Division S - EU Law
  • Division T - Group Relief
  • Division V - Group Capital Gains Tax and Stamp Duty Land Tax
  • Division W - Reconstructions

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