Core Tax Annual: Corporation Tax 2013/14

Erscheinungsjahr 2013
ISBN: 978-1-78043-156-7
Verlag: TOTTEL PUB

Buch, Englisch, 984 Seiten, Format (B × H): 153 mm x 234 mm

Reihe: Core Tax Annuals

This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike.

Fully up to date with the latest Finance Act this excellent book covers:

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 fixed assets; UK patent box; Research and development; Single company trading losses; Groups; Loan relationships; Investment companies; Chargeable gains; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and tax; Liquidations; The construction industry scheme; The year end.

Corporation Tax is the most competitively priced and cost-effective tax research resource of its kind available.

Previous edition ISBN: 9781847669582

Autoren/Hrsg.

Drysdale, Donald

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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 Building and structures
Chapter 10 Intangible fixed assets
Chapter 11 UK patent box
Chapter 12 Research and development
Chapter 13 Single company trading losses
Chapter 14 Groups
Chapter 15 Loan relationships
Chapter 16 Investment companies
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 Price Index
Appendix 2 Double taxation treaties
Appendix 3 Excluded territories for CFC purposes

Über Autor(innen)

Drysdale, Donald
Donald Drysdale has written extensively for the professional tax press. He was a senior tax partner at KPMG, with a varied client list including quoted companies, family businesses, individuals and trusts, before taking on national responsibility for directing UK-wide tax technology, first at KPMG and later at PwC. He later became Assistant Director of Tax at ICAS, dealing with HM Treasury and HMRC on corporate, international, small business, capital taxes and private client tax issues and tax technology topics, while also providing support to ICAS members. He now concentrates full time on his activities as a freelance tax author and editor through his company Taxing Words Ltd. When not writing, he enjoys driving his meticulously restored 1964 Morris Minor 1000 Tourer known as 'Trafalgar'.

Donald Drysdale is Director at Taxing Words Ltd