Core Tax Annual: Corporation Tax 2011/12: 2011/12

ISBN-13: 9781847667595 / Angielski / Miękka / 2011 / 780 str.

Juliana M. Watterson

Opis

This annual guide to UK corporation tax meets the everyday needs of the busy tax adviser. Written by leading tax writer Juliana Watterston, Corporation Tax 2011/12 examines the rules, regulations, and tax issues affecting companies in the UK. With its practical concise style and straightforward format, this book will be a useful tool for tax advisers and non-experts alike. Fully up-to-date with the UK's latest Finance Act, this excellent book covers: an introduction to corporation tax * self-assessment * self-assessment penalties * HMRC powers * rates and payment of corporation tax * close companies and connected issues * trading income * plant and machinery * building and structures * intangible assets * research and development * single company trading losses * groups * corporate finance * investment business * foreign matters * transfer pricing * reconstructions and amalgamations * distributions * accounting and taxation * liquidations * capital gains * The Construction Industry Scheme.

Spis treści

Chapter 1 Introduction to corporation tax; Chapter 2 Self-assessment; Chapter 3 Self-assessment penalties; Chapter 4 HMRC powers; Chapter 5 Rates and payment of corporation tax; Chapter 6 Close companies and connected issues; Chapter 7 Trading income; Chapter 8 Plant and machinery; Chapter 9 Buildings and structures; Chapter 10 Intangible assets; Chapter 11 Research and development; Chapter 12 Single company trading losses; Chapter 13 Groups; Chapter 14 Corporate finance; Chapter 15 Investment business; Chapter 16 Foreign matters; Chapter 17 Transfer pricing; Chapter 18 Reconstructions and amalgamations; Chapter 19 Distributions; Chapter 20 Accounting and taxation; Chapter 21 Liquidations; Chapter 22 Capital gains; Chapter 23 The construction industry scheme; Chapter 24 The year end; Appendix 1: Retail price index; Appendix 2: Double taxation agreements.