Tolley's corporation tax self-assessment
著者
書誌事項
Tolley's corporation tax self-assessment
Tolley, c2000
- 2000-01
- 2002-03
- 2003-04
大学図書館所蔵 件 / 全3件
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該当する所蔵館はありません
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注記
Includes index
内容説明・目次
- 巻冊次
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2000-01 ISBN 9780754510260
内容説明
This guide to help corporations minimize their tax liabilities, interest and penalties includes worked examples, extracts from Inland Revenue publications, coverage of transfer pricing and rules for controlled foreign companies, Revenue enquiries and penalties.
目次
- Tables of cases and statutes - introduction
- notices and returns
- assessments and determinations
- claims, elections and revisions
- payment/repayment
- advance corporation tax
- computation of profits
- capital gains
- losses - loan relationships and foreign exchange rules
- group and consortium relief
- partnerships and joint ventures
- controlled foreign companies
- transfer pricing
- other overseas aspects
- record keeping
- finality and certainty - powers of enquiry and discovery
- interest and penalties
- appeals - collection and recovery.
- 巻冊次
-
2002-03 ISBN 9780754516651
内容説明
"(PUBLICATION FIRST MARKED AS OUT OF PRINT 11/11/03)Tolley's Corporation Tax Self-Assessment is aimed at all tax practitioners, corporation tax managers, company secretaries and finance directors who cannot afford to be without vital guidance on new legislation and who wish to minimise their non-compliance liabilities.The fourth edition of this popular text has been fully updated and includes the latest guidelines issued by the Inland Revenue and all relevant legislation up to Finance Act 2002. It incorporates their new regime for double taxation relief, provides in-depth coverage of the Inland Revenue code of practice for enquiries into company tax returns, and also offers guidance on quarterly instalment payments and on the use of information and penalty powers. The latest law and practice relating to the rules for transfer pricing and controlled foreign companies is also included.
Clear layout with headings and numbered paragraphs to allow for extensive cross-referencing The new regime for double taxation relief More than 50 worked examples Includes important Revenue guidance and secondary legislation to avoid the need to refer to other materials Includes the latest corporation tax returns and guidance notes"
目次
"Table of casesTable of statutes1. Introduction2. Notice and Returns3. Assessments and Determinations4. Claims, Elections and Revisions5. Payment/Repayment6. Advance Corporation Tax7. Computation of Profits8. Capital Gains9. Losses10. Loan Relationships and Foreign Exchange Rules11. Groups and Consortia12. Partnerships and Joint Ventures13. Controlled Foreign Companies14. Transfer Pricing15. Other Overseas Aspects16. Record Keeping17. Finality and Certainty, Powers of Enquiry and Discovery18. Interest and Penalties19. Appeals: Collection and RecoveryAppendiciesIndex"
- 巻冊次
-
2003-04 ISBN 9780754521525
内容説明
Tolley's Corporation Tax Self-Assessment is aimed at all tax practitioners, corporation tax managers, company secretaries and finance directors who cannot afford to be without vital guidance on new legislation and who wish to minimise their non-compliance liabilities.The fifth edition of this popular text has been fully updated and includes the latest guidelines issued by the Inland Revenue and all relevant legislation up to Finance Act 2003. It incorporates changes to rules relating to non-resident companies and to anti-avoidance provisions relating to capital allowances. The book also deals with the changes to the rules relating to loan relationships and derivatives and further restrictions on the controlled foreign company rules, provisions relating to treasury shares and changes to the research and development rules, in addition to the latest case law and Special Commissioners decisions.
* Clear layout with headings and numbered paragraphs to allow for extensive cross-referencing* The new regime for double taxation relief* More than 50 worked examples* Includes important Revenue guidance and secondary legislation to avoid the need to refer to other materials* Includes the latest corporation tax returns and guidance notes
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