Bloomsbury Professional Corporation Tax 2021/22

ISBN-13: 9781526518194 / Angielski / Miękka / 2021 / 1200 str.

Satwaki Chanda; Jacquelyn Kimber; Andrew Parkes

Spis treści

Chapter 1 Introduction to corporation tax Chapter 2 Trading income Chapter 3 Capital allowances (plant and machinery) Chapter 4 Single company trading losses Chapter 5 Groups Chapter 6 Investment business Chapter 7 Property investment Chapter 8 Buildings and structures Chapter 9 The Construction Industry Scheme Chapter 10 Close companies and connected issues Chapter 11 Loan relationships Chapter 12 Intangible fixed assets Chapter 13 UK Patent Box Chapter 14 Research and development Chapter 15 Creative sector tax reliefs Chapter 16 Chargeable gains Chapter 17 Buying and selling companies Chapter 18 Distributions Chapter 19 Liquidations Chapter 20 Foreign matters Chapter 21 Transfer pricing Chapter 22 Self-assessment Chapter 23 Rates and payment of corporation tax Chapter 24 Self-assessment penalties Chapter 25 HMRC powers Chapter 26 Accounting and tax Chapter 27 The year end Appendix 1: Retail prices index from March 1982 onwards