Core Tax Annual: Corporation Tax: 2015/16

ISBN-13: 9781780437682 / Angielski / Miękka / 2016 / 1152 str.

Donald Drysdale

Opis

This annual guide to UK corporation tax meets the every-day needs of the busy tax adviser. The book examines the rules, regulations, and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, the 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 volume 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 * the year end.

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 fixed assets Chapter 11 UK Patent Box Chapter 12 Research and development Chapter 13 Single company trading losses Chapter 13A Creative sector tax reliefs Chapter 14 Groups Chapter 15 Loan relationships Chapter 16 Investment business Chapter 17 Chargeable gains Chapter 18 Foreign matters Chapter 19 Transfer pricing Chapter 20 Reconstructions and amalgamations Chapter 21 Distributions Chapter 22 Accounting and tax Chapter 23 Liquidations Chapter 24 The Construction Industry Scheme Chapter 25 The year end Appendix 1: Retail prices index from March 1982 onwards Appendix 2: Double tax treaties Appendix 3: Excluded territories for CFC purposes