Tolley's corporation tax
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書誌事項
Tolley's corporation tax
Tolley Publishing, [19--]-
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- タイトル別名
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Corporation tax
大学図書館所蔵 件 / 全23件
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1982-83BII||5||SAUN2933295,
1996-97BII||5||SAUN97015182, 1996-97 supplementBII||5||SAUN97015183 -
1999-2000AIII||9-8||S1273501272,
2000-2001AIII||9-8||S1273501273, 2001-2002AIII||9-8||S1273501274, 2002-03AIII||9-8||S1273501275, 2003-04AIII||9-8||S1273501276, 2004-05AIII||9-8||S1273501277, 2005-06AIII||9-8||S1273501279, 2006-07AIII||9-8||S1273501280, 2007-08AIII||9-8||S12200015579989, 2008-09AIII||9-8||S12200015579998, 2009-10AIII||9-8||S12200015580004, 2010-11AIII||9-8||S12200015580013, 2011-12AIII||9-8||S12200015580022, 2012-13AIII||9-8||S12200015580031, 2013-14AIII||9-8||S12200028743964, 2014-15AIII||9-8||S12200031276239, 2015-16AIII||9-8||S12200033554229, 2016-17AIII||9-8||S12200035302686, 2017-18AIII||9-8||S12200037847617, 2018-19AIII||9-8||S12200038479679, 2019-20AIII||9-8||S12||継続中200040412237 -
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1980-81345.32/H3T00802786,
1984-85345.32/S3T00802787, 1985-86345.32/S3T00802788, 1989-90345.32/S3T00802789, 1991-92345.32/S3T00802951 OPAC
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1977-785-6-4014//'77-'78s011000331350*,
1996-975-6-4014//1996-97011009607076, 1999-20005-6-4014//1999-2000011009909802 -
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注記
Description based on v. 1989-90
Authors: 1977-78: Glyn Saunders, Alan Dolton, Juliana M. Watterston. 1982-83: Glyn Saunders. 1996-97: Glyn Saunders, Alan Dolton, Juliana M. Watterston. 1996-97 supplement: Glyn Saunders, Juliana M. Watterston. 1998-99, 1999-2000, 2000-01: Glyn Saunders, Gina Antczak. 2004-05: Gina Antczak, Kevin Walton. 2007-08, 2008-09: Mary Hyland, Kevin Walton. 2009-10: Mary Hyland. 2010-11: Mary Hyland, Lisa-Jane Harper. 2011-12, 2012-13: Lisa-Jane Harper, Mohammed Amin, Lee Holloway, Sarah Laing, Pete Miller, Ruth Newman. 2013-14, 2014-2015, 2015-16: Lisa-Jane Harper, Kevin Walton
Publisher varies: LexisNexis UK; LexisNexis Tolley
Includes indexes
内容説明・目次
- 巻冊次
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1999-2000 ISBN 9780754505129
内容説明
Tolley's Corporation Tax looks at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Venture Capital Trusts, it brings together all the legislation, case law and ancillary material needed to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. A subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work and over fifty worked examples are included to clarify complex points.
- 巻冊次
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2001-2002 ISBN 9780754513896
内容説明
Tolley's Tax Annuals have an unrivalled reputation for providing clear, concise and expert advice on all areas of taxation. Using a clear alphabetical format, thorough indexing, plenty of computational examples, tables of current rates and allowances, and written and compiled by expert and experienced authors, these comprehensive titles are ideal for the busy practitioner who needs full, accurate and authoritative answers in a hurry.
- 巻冊次
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2002-03 ISBN 9780754517115
内容説明
Looking at corporation tax law and practice in a subject-oriented way, this guide addresses the full range of issues in alphabetical order, from accounting periods to venture capital trusts. It brings together all the legislation, case law and ancillary material you should need to deal with corporation tax compliance, planning and agreeing liabilities. The law and practice for at least the last six years is covered, to help with areas such as claims, late assessments and investigation work; and over fifty worked examples are included to clarify complex points. It also contains a detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The price includes a post-spring 2002 Budget supplement published in May and a full edition post-Finance Act 2002 in September (main volume also available separately).
- 巻冊次
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2003-04 ISBN 9780754521471
内容説明
(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/10/04)Tolley's Corporation Tax is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Venture Capital Trusts, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work; and over fifty worked examples are included to clarify complex points.
- 巻冊次
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2004-05 ISBN 9780754525424
内容説明
"Tolley's Corporation Tax" is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Venture Capital Trusts, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work; and over fifty worked examples are included to clarify complex points.
- 巻冊次
-
2005-06 ISBN 9780754528616
内容説明
"Tolley's Corporation Tax" is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Venture Capital Trusts, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points.
- 巻冊次
-
2006-07 ISBN 9780754529774
内容説明
This publication was first marked as out of print in 12/09/07. "Tolley's Corporation Tax" is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Voluntary Associations, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points."
目次
- "1. Introduction and rates of tax
- 2. Accounting periods
- 3. Advance Corporation Tax - Shadow ACT
- 4. Alternative finance arrangements
- 5. Anti-Avoidance
- 6. Appeals
- 7. Assessments
- 8. Banks
- 9. Building Societies
- 10. Capital Allowances
- 11. Capital Gains
- 12. Capital Gains - Substantial Shareholdings
- 13. Charities
- 14. Claims
- 15. Close companies
- 16. Community investment tax relief
- 17. Compensation, Damages etc
- 18. Connected persons
- 19. Construction Industry Scheme
- 20. Controlled foreign companies
- 21. Corporate Venturing Scheme
- 22. Distributions
- 23. Double Tax Relief
- 24. European Community Legislation
- 25. Exchange gains and losses
- 26. Exempt organisations
- 27. Financial instruments and derivative contracts
- 28. Franked investment income
- 29. Fraudulent or negligent conduct
- 30. Friendly Societies
- 31. Groups of companies
- 32. HMRC: Administration
- 33. HMRC: Extra-Statutory Concessions
- 34. HMRC: Statements of Practice
- 35. Housing Associations etc
- 36. Income Tax in relation to a company
- 37. Industrial and provident societies
- 38. Intangible assets
- 39. Interest on overpaid tax
- 40. Interest on unpaid tax
- 41. Investment companies and investment business
- 42. Investment funds
- 43. Investment trusts
- 44. Life insurance companies
- 45. Liquidation etc
- 46. Loan relationships
- 47. Losses
- 48. Mutual companies
- 49. Non-Corporate distribution rate
- 50. Offshore funds
- 51. Oil companies
- 52. Partnerships
- 53. Payment of Tax
- 54. Penalties
- 55. Profit computations
- 56. Property income
- 57. Purchase by a company of its own shares
- 58. Regional development grants
- 59. Research and development expenditure
- 60. Residence
- 61. Returns
- 62. Self-Assessment
- 63. Small Companies - Reduced Rates
- 64. Statutory Bodies
- 65. Time limits
- 66. Trading income
- 67. Transfer pricing
- 68. Value Added Tax
- 69. Venture Capital Trusts
- 70. Voluntary Associations
- 71. Finance Act Summaries: Corporation Tax Provisions
- 72. Table of Cases
- 73. Table of Statutes
- 74. Table of Statutory Instruments
- 75. Index"
- 巻冊次
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2008-09 ISBN 9780754534556
内容説明
"Tolley's Corporation Tax" is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Voluntary Associations, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities.A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points. The 2008/9 annual covers in depth both the pre-announced changes in the main corporation rate and the small companies' rate and the capital allowance changes, with examples to illustrate the effects. Is it worth the risk of being without this essential guidance?
目次
- 1. Introduction and rates of tax
- 2. Accounting periods
- 3. Advance Corporation Tax - Shadow ACT
- 4. Alternative finance arrangements
- 5. Anti-Avoidance
- 6. Appeals
- 7. Assessments
- 8. Banks
- 9. Building Societies
- 10. Capital Allowances
- 11. Capital Gains
- 12. Capital Gains - Substantial Shareholdings
- 13. Charities
- 14. Claims
- 15. Close companies
- 16. Community investment tax relief
- 17. Compensation, Damages etc
- 18. Connected persons
- 19. Construction Industry Scheme
- 20. Controlled foreign companies
- 21. Corporate Venturing Scheme
- 22. Distributions
- 23. Double Tax Relief
- 24. European Community Legislation
- 25. Exchange gains and losses
- 26. Exempt organisations
- 27. Financial instruments and derivative contracts
- 28. Franked investment income
- 29. Fraudulent or negligent conduct
- 30. Friendly Societies
- 31. Groups of companies
- 32. HMRC: Administration
- 33. HMRC: Extra-Statutory Concessions
- 34. HMRC: Statements of Practice
- 35. Housing Associations etc
- 36. Income Tax in relation to a company
- 37. Industrial and provident societies
- 38. Intangible assets
- 39. Interest on overpaid tax
- 40. Interest on unpaid tax
- 41. Investment companies and investment business
- 42. Investment funds
- 43. Investment trusts
- 44. Life insurance companies
- 45. Liquidation etc
- 46. Loan relationships
- 47. Losses
- 48. Mutual companies
- 49. Non-Corporate distribution rate
- 50. Offshore funds
- 51. Oil companies
- 52. Partnerships
- 53. Payment of Tax
- 54. Penalties
- 55. Profit computations
- 56. Property income
- 57. Purchase by a company of its own shares
- 58. Regional development grants
- 59. Research and development expenditure
- 60. Residence
- 61. Returns
- 62. Self-Assessment
- 63. Small Companies - Reduced Rates
- 64. Statutory Bodies
- 65. Time limits
- 66. Trading income
- 67. Transfer pricing
- 68. Value Added Tax
- 69. Venture Capital Trusts
- 70. Voluntary Associations
- 71. Finance Act Summaries: Corporation Tax Provisions
- 72. Table of Cases
- 73. Table of Statutes
- 74. Table of Statutory Instruments
- 75. Index.
- 巻冊次
-
2009-10 ISBN 9780754537335
内容説明
"Tolley's Corporation Tax" is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Voluntary Associations, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points.
目次
- "1. Introduction and rates of tax
- 2. Accounting periods
- 3. Advance Corporation Tax - Shadow ACT
- 4. Alternative finance arrangements
- 5. Anti-Avoidance
- 6. Appeals
- 7. Assessments
- 8. Banks
- 9. Building Societies
- 10. Capital Allowances
- 11. Capital Gains
- 12. Capital Gains - Substantial Shareholdings
- 13. Charities
- 14. Claims
- 15. Close companies
- 16. Community investment tax relief
- 17. Compensation, Damages etc
- 18. Connected persons
- 19. Construction Industry Scheme
- 20. Controlled foreign companies
- 21. Corporate Venturing Scheme
- 22. Distributions
- 23. Double Tax Relief
- 24. European Community Legislation
- 25. Exchange gains and losses
- 26. Exempt organisations
- 27. Financial instruments and derivative contracts
- 28. Franked investment income
- 29. Fraudulent or negligent conduct
- 30. Friendly Societies
- 31. Groups of companies
- 32. HMRC: Administration
- 33. HMRC: Extra-Statutory Concessions
- 34. HMRC: Statements of Practice
- 35. Housing Associations etc
- 36. Income Tax in relation to a company
- 37. Industrial and provident societies
- 38. Intangible assets
- 39. Interest on overpaid tax
- 40. Interest on unpaid tax
- 41. Investment companies and investment business
- 42. Investment funds
- 43. Investment trusts
- 44. Life insurance companies
- 45. Liquidation etc
- 46. Loan relationships
- 47. Losses
- 48. Mutual companies
- 49. Non-Corporate distribution rate
- 50. Offshore funds
- 51. Oil companies
- 52. Partnerships
- 53. Payment of Tax
- 54. Penalties
- 55. Profit computations
- 56. Property income
- 57. Purchase by a company of its own shares
- 58. Regional development grants
- 59. Research and development expenditure
- 60. Residence
- 61. Returns
- 62. Self-Assessment
- 63. Small Companies - Reduced Rates
- 64. Statutory Bodies
- 65. Time limits
- 66. Trading income
- 67. Transfer pricing
- 68. Value Added Tax
- 69. Venture Capital Trusts
- 70. Voluntary Associations
- 71. Finance Act Summaries: Corporation Tax Provisions
- 72. Table of Cases
- 73. Table of Statutes
- 74. Table of Statutory Instruments
- 75. Index"
- 巻冊次
-
2010-11 ISBN 9780754538943
内容説明
"Tolley's Corporation Tax" is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Voluntary Associations, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last four years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points. This title will also be available as an eBook.
- 巻冊次
-
2011-12 ISBN 9780754540434
内容説明
Tolley's Corporation Tax is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Voluntary Associations, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities.
A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance.
The law and practice for at least the last four years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points.
目次
- 1. Introduction
- 2. Annual rates and exemptions
- 3. Anti-avoidance
- 4. Appeals
- 5. Assessments
- 6. Assets
- 7. Assets held on 6 April 1965
- 8. Assets held on 31 March 1982
- 9. Capital sums derived from assets
- 10. Charities
- 11. Children
- 12. Claims
- 13. Companies
- 14. Companies-corporate finance and intangibles
- 15. Computation of gains and losses
- 16. Connected persons
- 17. Corporate venturing scheme
- 18. Death
- 19. Double tax relief
- 20. Employee share schemes
- 21. Enterprise investment scheme
- 22. Exemptions and reliefs
- 23. Fraudulent or negligent conduct
- 24. Furnished holiday accommodation
- 25. Gifts
- 26. Government securities
- 27. Groups of companies
- 28. HMRC: administration
- 29. HMRC: confidentiality of information
- 30. HMRC explanatory publications
- 31. HMRC extra-statutory concessions
- 32. HMRC statements of practice
- 33. Hold-over reliefs
- 34. Indexation
- 35. Interaction with other taxes
- 36. Interest on overpaid tax
- 37. Interest and surcharges on unpaid tax
- 38. Land
- 39. Life insurance policies and deferred annuities
- 40. Losses
- 41. Market value
- 42. Married persons and civil partners
- 43. Mineral royalties
- 44. Offshore settlements
- 45. Overseas matters
- 46. Partnerships
- 47. Payment of tax notes
- 48. Penalties
- 49. Private residences
- 50. Qualifying corporate bonds
- 51. Remittance basis
- 52. Residence and domicile
- 53. Retirement relief
- 54. Returns
- 55. Rollover relief-replacement of business assets
- 56. Self-assessment
- 57. Settlements
- 58. Shares and securities
- 59. Shares and securities-identification rules
- 60. Substantial shareholdings of companies
- 61. Taper relief
- 62. Time limits-fixed dates
- 63. Time limits-miscellaneous
- 64. Underwriters at Lloyd's
- 65. Unit trusts and other investment vehicles
- 66. Venture capital trusts
- 67. Wasting assets
- 68. Finance act 2006-summary of CGT provisions
- 69. Tax case digest
- 70. Table of cases
- 71. Table of statutes
- 72. Table of statutory instruments
- 73. Index
- 巻冊次
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2012-13 ISBN 9780754543374
内容説明
Tolley's Corporation Tax is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Winding Up, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities.
A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance.
The law and practice for at least the last four years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points.
目次
- 1. Introduction and rates of tax
- 2. Accounting periods
- 3. Advance Corporation Tax - Shadow ACT
- 4. Alternative finance arrangements
- 5. Anti-Avoidance
- 6. Appeals
- 7. Assessments
- 8. Banks
- 9. Building Societies
- 10. Capital Allowances
- 11. Capital Gains
- 12. Capital Gains - Substantial Shareholdings
- 13. Charities
- 14. Claims
- 15. Close companies
- 16. Community investment tax relief
- 17. Compensation, Damages etc
- 18. Connected persons
- 19. Construction Industry Scheme
- 20. Controlled foreign companies
- 21. Corporate Venturing Scheme
- 22. Distributions
- 23. Double Tax Relief
- 24. European Community Legislation
- 25. Exchange gains and losses
- 26. Exempt organisations
- 27. Financial instruments and derivative contracts
- 28. Franked investment income
- 29. Fraudulent or negligent conduct
- 30. Friendly Societies
- 31. Groups of companies
- 32. HMRC: Administration
- 33. HMRC: Extra-Statutory Concessions
- 34. HMRC: Statements of Practice
- 35. Housing Associations etc
- 36. Income Tax in relation to a company
- 37. Industrial and provident societies
- 38. Intangible assets
- 39. Interest on overpaid tax
- 40. Interest on unpaid tax
- 41. Investment companies and investment business
- 42. Investment funds
- 43. Investment trusts
- 44. Life insurance companies
- 45. Liquidation etc
- 46. Loan relationships
- 47. Losses
- 48. Mutual companies
- 49. Non-Corporate distribution rate
- 50. Offshore funds
- 51. Oil companies
- 52. Partnerships
- 53. Payment of Tax
- 54. Penalties
- 55. Profit computations
- 56. Property income
- 57. Purchase by a company of its own shares
- 58. Regional development grants
- 59. Research and development expenditure
- 60. Residence
- 61. Returns
- 62. Self-Assessment
- 63. Small Companies - Reduced Rates
- 64. Statutory Bodies
- 65. Time limits
- 66. Trading income
- 67. Transfer pricing
- 68. Value Added Tax
- 69. Venture Capital Trusts
- 70. Voluntary Associations
- 71. Finance Act Summaries: Corporation Tax Provisions
- 72. Table of Cases
- 73. Table of Statutes
- 74. Table of Statutory Instruments
- 75. Index.
- 巻冊次
-
2013-14 ISBN 9780754546481
内容説明
Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
目次
- 1. Introduction and rates of tax
- 2. Accounting periods
- 3. Advance Corporation Tax - Shadow ACT
- 4. Alternative finance arrangements
- 5. Anti-Avoidance
- 6. Appeals
- 7. Assessments
- 8. Banks
- 9. Building Societies
- 10. Capital Allowances
- 11. Capital Gains
- 12. Capital Gains - Substantial Shareholdings
- 13. Charities
- 14. Claims
- 15. Close companies
- 16. Community investment tax relief
- 17. Compensation, Damages etc
- 18. Connected persons
- 19. Construction Industry Scheme
- 20. Controlled foreign companies
- 21. Corporate Venturing Scheme
- 22. Distributions
- 23. Double Tax Relief
- 24. European Community Legislation
- 25. Exchange gains and losses
- 26. Exempt organisations
- 27. Financial instruments and derivative contracts
- 28. Franked investment income
- 29. Fraudulent or negligent conduct
- 30. Friendly Societies
- 31. Groups of companies
- 32. HMRC: Administration
- 33. HMRC: Extra-Statutory Concessions
- 34. HMRC: Statements of Practice
- 35. Housing Associations etc
- 36. Income Tax in relation to a company
- 37. Industrial and provident societies
- 38. Intangible assets
- 39. Interest on overpaid tax
- 40. Interest on unpaid tax
- 41. Investment companies and investment business
- 42. Investment funds
- 43. Investment trusts
- 44. Life insurance companies
- 45. Liquidation etc
- 46. Loan relationships
- 47. Losses
- 48. Mutual companies
- 49. Non-Corporate distribution rate
- 50. Offshore funds
- 51. Oil companies
- 52. Partnerships
- 53. Payment of Tax
- 54. Penalties
- 55. Profit computations
- 56. Property Income
- 57. Purchase by a company of its own shares
- 58. Regional development grants
- 59. Research and development expenditure
- 60. Residence
- 61. Returns
- 62. Self-Assessment
- 63. Small Companies - Reduced Rates
- 64. Statutory Bodies
- 65. Time limits
- 66. Trading income
- 67. Transfer pricing
- 68. Value Added Tax
- 69. Venture Capital Trusts
- 70. Voluntary Associations
- 71. Finance Act Summaries: Corporation Tax Provisions
- 72. Table of Cases
- 73. Table of Statutes
- 74. Table of Statutory Instruments
- 75. Index.
- 巻冊次
-
2014-15 ISBN 9780754549185
内容説明
Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
目次
- 1. Introduction: Charge to Tax, Rates and Profit Computations
- 2. Accounting Periods
- 3. Advance Corporation Tax - Shadow ACT
- 4. Alternative Finance Arrangements
- 5. Anti-Avoidance
- 6. Appeals
- 7. Assessments
- 8. Banks
- 9. Building Societies
- 10. Capital Allowances
- 11. Capital Allowances on Plant and Machinery
- 12. Capital Gains
- 13. Capital Gains - Groups
- 14. Capital Gains - Substantial Shareholdings
- 15. Charities
- 16. Claims
- 17. Close Companies
- 18. Community Investment Tax Relief
- 19. Compensation and Damages
- 20. Connected Persons
- 21. Construction Industry Scheme
- 22. Controlled Foreign Companies
- 23. Co-operative and Community Benefit Societies
- 24. Corporate Venturing Scheme
- 25. Creative Industries Reliefs
- 26. Derivative Contracts
- 27. Disclosure of Tax Avoidance Schemes
- 28. Distributions
- 29. Double Tax Relief
- 30. European Union Legislation
- 31. Exempt Organisations
- 32. Foreign Currency
- 33. Group Relief
- 34. Groups of Companies - Financing Costs and Income
- 35. HMRC - Administration
- 36. HMRC Extra-Statutory Concessions
- 37. HMRC Investigatory Powers
- 38. HMRC Statements of Practice
- 39. Housing Associations
- 40. Income Tax in Relation to a Company
- 41. Intangible Assets
- 42. Interest on Overdue Tax
- 43. Interest on Overpaid Tax
- 44. Investment Companies and Investment Business
- 45. Investment Funds
- 46. Investment Trusts (mainly REITs)
- 47. Land Remuneration
- 48. Land Transaction - Anti-Avoidance
- 49. Leasing
- 50. Loan Relationships
- 51. Losses
- 52. Manufactured Payments
- 53. Miscellaneous Income
- 54. Mutual Companies
- 55. Offshore Funds
- 56. Partnerships
- 57. Patent Income
- 58. Payment of Tax
- 59. Penalties
- 60. Property Income
- 61. Purchase by a Company of its Own Shares
- 62. Reorganisations and Reconstructions
- 63. Research and Development Expenditure
- 64. Residence
- 65. Returns
- 66. Small Profits - Reduced Rates
- 67. Statutory Bodies
- 68. Time Limits
- 69. Trade Profits - Income and Specific Trades
- 70. Trading Expenses and Deductions
- 71. Transactions in Securities
- 72. Transfer Pricing
- 73. Value Added Tax
- 74. Venture Capital Trusts
- 75. Voluntary Associations
- 76. Winding Up
- 77. Finance Act 2015 Summary
- 78. Table of Statutes
- 79. Table of Statutory Instruments
- 80. Table of Cases
- 81. Index
- 巻冊次
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2015-16 ISBN 9780754550655
内容説明
Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
目次
1 Introduction: Charge to Tax, Rates and Profit Computations
2 Accounting Periods
3 Advance Corporation Tax - Shadow ACT
4 Alternative Finance Arrangements
5 Anti-Avoidance
6 Appeals
7 Assessments
8 Banks
9 Building Societies
10 Capital Allowances
11 Capital Allowances on Plant and Machinery
12 Capital Gains
13 Capital Gains - Groups
14 Capital Gains - Substantial Shareholdings
15 Charities
16 Claims
17 Close Companies
18 Community Investment Tax Relief
19 Compensation and Damages
20 Connected Persons
21 Construction Industry Scheme
22 Controlled Foreign Companies
23 Co-operative and Community Benefit Societies
24 Corporate Venturing Scheme
25 Creative Industries Reliefs
26 Derivative Contracts
27 Disclosure of Tax Avoidance Schemes
28 Distributions
29 Diverted Profits Tax
30 Double Tax Relief
31 European Union Legislation
32 Exempt Organisations
33 Foreign Currency
34 Group Relief
35 Groups of Companies - Financing Costs and Income
36 HMRC - Administration
37 HMRC Extra-Statutory Concessions
38 HMRC Investigatory Powers
39 HMRC Statements of Practice
40 Housing Associations
41 Income Tax in Relation to a Company
42 Intangible Assets
43 Interest on Overdue Tax
44 Interest on Overpaid Tax
45 Investment Companies and Investment Business
46 Investment Funds
47 Investment Trusts (mainly REITs)
48 Land Remuneration
49 Land Transaction - Anti-Avoidance
50 Leasing
51 Loan Relationships
52 Losses
53 Manufactured Payments
54 Miscellaneous Income
55 Mutual Companies
56 Offshore Funds
57 Partnerships
58 Patent Income
59 Payment of Tax
60 Penalties
61 Property Income
62 Purchase by a Company of its Own Shares
63 Reorganisations and Reconstructions
64 Research and Development Expenditure
65 Residence
66 Returns
67 Small Profits - Reduced Rates
68 Statutory Bodies
69 Time Limits
70 Trade Profits - Income and Specific Trades
71 Trading Expenses and Deductions
72 Transactions in Securities
73 Transfer Pricing
74 Value Added Tax
75 Venture Capital Trusts
76 Voluntary Associations
77 Winding Up
78 Finance Act 2015 Summary
79 Table of Statutes
80 Table of Statutory Instruments
81 Table of Cases
82 Index
- 巻冊次
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2016-17 ISBN 9780754552918
内容説明
Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
目次
1 Introduction: Charge to Tax, Rates and Profits
2 Accounting Periods
3 Advance Corporation Tax - Shadow ACT
4 Alternative Finance Arrangements
5 Anti-Avoidance
6 Appeals
7 Assessments
8 Banks
9 Building Societies
10 Capital Allowances
11 Capital Allowances on Plant and Machinery
12 Capital Gains
13 Capital Gains - Groups
14 Capital Gains - Substantial Shareholdings
15 Charities
16 Claims
17 Close Companies
18 Community Investment Tax Relief
19 Compensation and Damages
20 Connected Persons
21 Construction Industry Scheme
22 Controlled Foreign Companies
23 Co-operative and Community Benefit Societies
24 Corporate Venturing Scheme
25 Creative Industries Reliefs
26 Derivative Contracts
27 Disclosure of Tax Avoidance Schemes
28 Distributions
29 Diverted Profits Tax
30 Double Tax Relief
31 European Union Legislation
32 Exempt Organisations
33 Foreign Currency
34 Group Relief
35 Groups of Companies - Financing Costs and Income
36 HMRC - Administration
37 HMRC Extra-Statutory Concessions
38 HMRC Investigatory Powers
39 HMRC Statements of Practice
40 Housing Associations
41 Income Tax in Relation to a Company
42 Intangible Assets
43 Interest on Overdue Tax
44 Interest on Overpaid Tax
45 Investment Companies and Investment Business
46 Investment Funds
47 Investment Trusts
48 Land Remediation
49 Leasing
50 Loan Relationships
51 Losses
52 Manufactured Payments
53 Miscellaneous Income
54 Mutual Companies
55 Offshore Funds
56 Partnerships
57 Patent Income
58 Payment of Tax
59 Penalties
60 Property Income
61 Purchase by a Company of its Own Shares
62 Reorganisations and Reconstructions
63 Research and Development Expenditure
64 Residence
65 Returns
66 Small Profits - Reduced Rates
67 Statutory Bodies
68 Time Limits
69 Trade Profits - Income and Specific Trades
70 Trading Expenses and Deductions
71 Transactions in Securities
72 Transactions in UK Land
73 Transfer Pricing
74 Value Added Tax
75 Venture Capital Trusts
76 Voluntary Associations
77 Winding Up
78 Finance Act 2016 Summary
79 Table of Statutes
80 Table of Statutory Instruments
81 Table of Cases
82 Index
- 巻冊次
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2017-18 ISBN 9780754553717
内容説明
Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
目次
- 1. Introduction: Charge to Tax, Rates and Profit Computations
- 2. Accounting Periods
- 3. Advance Corporation Tax - Shadow ACT
- 4. Alternative Finance Arrangements
- 5. Anti-Avoidance
- 6. Appeals
- 7. Assessments
- 8. Banks
- 9. Building Societies
- 10. Capital Allowances
- 11. Capital Allowances on Plant and Machinery
- 12. Capital Gains
- 13. Capital Gains - Groups
- 14. Capital Gains - Substantial Shareholdings
- 15. Charities
- 16. Claims
- 17. Close Companies
- 18. Community Investment Tax Relief
- 19. Compensation and Damages
- 20. Connected Persons
- 21. Construction Industry Scheme
- 22. Controlled Foreign Companies
- 23. Co-operative and Community Benefit Societies
- 24. Corporate Venturing Scheme
- 25. Creative Industries Reliefs
- 26. Derivative Contracts
- 27. Disclosure of Tax Avoidance Schemes
- 28. Distributions
- 29. Diverted Profits Tax
- 30. Double Tax Relief
- 31. European Union Legislation
- 32. Exempt Organisations
- 33. Foreign Currency
- 34. Group Relief
- 35. Groups of Companies - Financing Costs and Income
- 36. HMRC - Administration
- 37. HMRC Extra-Statutory Concessions
- 38. HMRC Investigatory Powers
- 39. HMRC Statements of Practice
- 40. Housing Associations
- 41. Income Tax in Relation to a Company
- 42. Intangible Assets
- 43. Interest on Overdue Tax
- 44. Interest on Overpaid Tax
- 45. Investment Companies and Investment Business
- 46. Investment Funds
- 47. Investment Trusts (mainly REITs)
- 48. Land Remuneration
- 49. Land Transaction - Anti-Avoidance
- 50. Leasing
- 51. Loan Relationships
- 52. Losses
- 53. Manufactured Payments
- 54. Miscellaneous Income
- 55. Mutual Companies
- 56. Offshore Funds
- 57. Partnerships
- 58. Patent Income
- 59. Payment of Tax
- 60. Penalties
- 61. Property Income
- 62. Purchase by a Company of its Own Shares
- 63. Reorganisations and Reconstructions
- 64. Research and Development Expenditure
- 65. Residence
- 66. Returns
- 67. Small Profits - Reduced Rates
- 68. Statutory Bodies
- 69. Time Limits
- 70. Trade Profits - Income and Specific Trades
- 71. Trading Expenses and Deductions
- 72. Transactions in Securities
- 73. Transfer Pricing
- 74. Value Added Tax
- 75. Venture Capital Trusts
- 76. Voluntary Associations
- 77. Winding Up
- 78. Finance Act 2015 Summary
- 79. Table of Statutes
- 80. Table of Statutory Instruments
- 81. Table of Cases
- 82. Index
- 巻冊次
-
2018-19 ISBN 9780754554813
内容説明
Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
- 巻冊次
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2019-20 ISBN 9780754556008
内容説明
Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
- 巻冊次
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1991-92 ISBN 9780854595532
内容説明
Each title in this tax reference series includes: comprehensive coverage of all relevant legislation and case law up to and including the Finance Act 1991; Inland Revenue press releases, statements of practice, extra-statutory concessions and statutory instruments; details of the law and practice for at least the past six years; tables of statutes and rates, together with tables of relevant cases where applicable; worked examples clarifying points of detail; and an alphabetical listing, index and cross-references for immediate access to the required information.
- 巻冊次
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1994-95 ISBN 9780854598724
内容説明
A comprehensive guide to corporation tax covering all relevant legislation, statements by the Revenue and other official bodies, and case law. The book includes the law and practice for at least six years (i.e. from 1987/88 onwards and sometimes earlier) and so provides essential information for claims, late assessments, enquiry work etc. This edition is fully updated to take account of the provisions of the 1994 Finance Act and of all statements up to the date of Royal Assent to that Act, including a new chapter on financial instruments and foreign income dividends (both areas the subject of major new legislation) and extensive coverage of the new self-assessment provisions. Other important changes relate to the payment of tax on a change in company ownership, dual residence, a major revision to unite trust taxation and controlled foreign companies examption changes. The 61 chapters are arranged in alphabetical order from "Accounting Periods" to "Value Added Tax" (after an introductory chapter) for ease of reference, and there is a subject index, tables of legislation and cases, full cross-references and many examples.
There is also a detailed summary of the provisions of the Finance Act 1994.
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1996-97 ISBN 9781860122743
内容説明
This edition of the text on corporation tax provides references to the "Inland Revenue's Internal Guidance Manuals", and includes an additional chapter on gilts and bonds, covering interest payable and receivable by companies.
- 巻冊次
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1996-97 supplement ISBN 9781860123580
内容説明
This post-budget supplement updates "Tolley's Corporation Tax" covering the year 1996-1997.
- 巻冊次
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1997-98 ISBN 9781860125034
内容説明
Up-to-date with the Finance Act 1997, this text covers corporation tax and includes worked examples and references to the Inland Revenue's Internal Guidance manuals.
- 巻冊次
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1998-99 ISBN 9781860127984
内容説明
This text looks at corporation tax-law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Venture Captial Trusts, it brings together all the legislation, case law and ancillary material needed to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. The law and practice for 1992-93 to 1998-99 is covered, to help with such areas as claims, late assessments and investigation work and over fifty worked examples are included to clarify complex points. To enable the information to be kept as up-to-date as possible, the first 1998/99 publication will be a cumulative revised supplement to the main 1997-98 edition. This will be published in April, summarizing the changes up to 2998 Budget Day, including provision of the Finance (No 2) Act 1997. The main work will be published in September, to include additionally all the changes made by the 1998 Finance Act and other information up to the date of Royal Assent to that Act. There is just one price for both publications which will be charged on publication of the main 1998/99 work in September.
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