Tolley's Corporation Tax 2017-18 Main Annual

Lisa-Jane Harper, Kevin Walton (Autoren)

Buch | Softcover

2348 Seiten

2017 | New edition
Tolley (Verlag)
978-0-7545-5371-7 (ISBN)

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Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It 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 four 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

Erscheinungsdatum	25.09.2017
Verlagsort	London
Sprache	englisch
Maße	150 x 228 mm
Themenwelt	Schulbuch / Wörterbuch ► Lexikon / Chroniken
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
ISBN-10	0-7545-5371-X / 075455371X
ISBN-13	978-0-7545-5371-7 / 9780754553717
Zustand	Neuware