Tolley's Corporation Tax 2012-13 Main Annual

Taxation › U.K.

Tolley's Corporation Tax 2012-13 Main Annual

Edited by Lisa-Jane Harper · Mohammed Amin · Lee Holloway · Sarah Laing
LexisNexis U.K. September 2012

Specifications

ISBN-13
9780754543374
Publisher
LexisNexis U.K.
Publication
September 2012
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Tolley's Corporation Tax is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Winding Up, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities.

A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance.

The law and practice for at least the last four years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points.

Table of Contents

1. Introduction and rates of tax
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 Gains
12. Capital Gains - Substantial Shareholdings
13. Charities
14. Claims
15. Close companies
16. Community investment tax relief
17. Compensation, Damages etc
18. Connected persons
19. Construction Industry Scheme
20. Controlled foreign companies
21. Corporate Venturing Scheme
22. Distributions
23. Double Tax Relief
24. European Community Legislation
25. Exchange gains and losses
26. Exempt organisations
27. Financial instruments and derivative contracts
28. Franked investment income
29. Fraudulent or negligent conduct
30. Friendly Societies
31. Groups of companies
32. HMRC: Administration
33. HMRC: Extra-Statutory Concessions
34. HMRC: Statements of Practice
35. Housing Associations etc
36. Income Tax in relation to a company
37. Industrial and provident societies
38. Intangible assets
39. Interest on overpaid tax
40. Interest on unpaid tax
41. Investment companies and investment business
42. Investment funds
43. Investment trusts
44. Life insurance companies
45. Liquidation etc
46. Loan relationships
47. Losses
48. Mutual companies
49. Non-Corporate distribution rate
50. Offshore funds
51. Oil companies
52. Partnerships
53. Payment of Tax
54. Penalties
55. Profit computations
56. Property income
57. Purchase by a company of its own shares
58. Regional development grants
59. Research and development expenditure
60. Residence
61. Returns
62. Self-Assessment
63. Small Companies - Reduced Rates
64. Statutory Bodies
65. Time limits
66. Trading income
67. Transfer pricing
68. Value Added Tax
69. Venture Capital Trusts
70. Voluntary Associations
71. Finance Act Summaries: Corporation Tax Provisions
72. Table of Cases
73. Table of Statutes
74. Table of Statutory Instruments
75. Index

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