Corporation tax

著者

書誌事項

Corporation tax

H.C.D. Rankin and D.M. Catterall

Macmillan, 1989

3rd ed.

  • : pbk

大学図書館所蔵 件 / 全17件

この図書・雑誌をさがす

注記

Previous ed.: Wokingham : Gee, 1985

Includes index

内容説明・目次

内容説明

A detailed introduction to corporation tax which includes sections on the computation of profit, the nature of close companies and groups of companies, tax relief, the control of foreign companies and capital allowances such as allowances for business and agricultural purposes.

目次

  • Part 1 The computation of profit: the charge to corporation tax
  • accounting periods
  • financial years
  • computation of profits - application of income tax principles and application of capital gains tax principles
  • charges on income
  • accounting for income tax
  • rates of corporation tax
  • date for payment of corporation tax
  • general administrative provisions
  • interest on overdue corporation tax
  • repayment supplements. Part 2 Capital allowances: industrial buildings allowances
  • industrial buildings or structures
  • small and very small workshops
  • enterprise zones
  • plant and machinery
  • other reliefs for capital expenditure
  • agricultural land and buildings
  • scientific research
  • know-how
  • patent rights. Part 3 The imputation system: the nature of distributions
  • qualifying and non-qualifying distributions
  • franked investment income and payments
  • surplus advance corporation tax
  • uses of surplus advance corporation tax - anti-avoidance
  • accounting for advance corporation tax
  • surplus franked investment income
  • charge in rate of advance corporation tax. Part 4 The computation and use of losses: carry forward of trading losses
  • loss set-off against other profits of same accounting period
  • loss set-off against profits of previous accounting periods
  • terminal loss relief
  • set-off of trading losses and other items against surplus franked investment income
  • effect of S.242 claim in subsequent years
  • other losses and deficits
  • consequences of loss claims. Part 5 Groups of companies: the nature of a group of companies
  • group relief
  • group income and interest. Part 6 Close companies: the nature of close companies
  • the extended meaning of distributions
  • loans to participators
  • relevant income
  • excess of relevant income over distributions
  • maximum relevant income
  • apportionment of excess
  • another definition of close company. Part 7 Foreign element: residence
  • exit charge
  • payment of tax
  • migration and Treasury consents
  • inward investment
  • outward investment
  • double tax relief
  • controlled foreign companies. Appendices: corporation tax work
  • rates of IBA
  • examination questions 8-13
  • solutions to questions 1-13
  • table of statutes.

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