Tolley's tax losses
著者
書誌事項
Tolley's tax losses
Tolley, c2002
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注記
Includes index
内容説明・目次
内容説明
This title comprehensively covers the availability of UK tax reliefs for losses incurred by individuals, companies and partnerships. Successful and efficient use of this title should result both in a tax refund or a reduced liability and, in either case, a satisfied client. This title guides readers through the various income tax, capital gains tax and corporation tax loss reliefs available. Using clear but detailed text, backed up by numerous worked examples, it explains the mechanics of each relief, draws attention to the pitfalls and tells you how to claim and how much time you have in which to do so. Statutory references, published Inland Revenue practice and relevant decisions of the appeal courts and tribunals are cited throughout.
目次
"Income Tax and Capital Gains Tax Section1. Trading Losses 12. Trading Losses 23. Schedule A Losses4. Miscellaneous Income Losses5. Capital LossesCorporation Tax Section6. Trading Losses7. Trading Losses: Anti-Avoidance Provisions8. Loan Relationships9. Intangible Fixed Assets10. Schedule A Losses11. Miscellaneous Loss Reliefs12. Capital Losses13. Management Expenses14. Group Relief and Consortium Relief"
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