Taxation of companies and company reconstructions
著者
書誌事項
Taxation of companies and company reconstructions
（British tax library）
Sweet & Maxwell, 2006-
by Richard Bramwell ... [et al.]
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注記
Includes index
内容説明・目次
内容説明
This authoritative text on the law and practice of taxation of companies combines definitive analysis with practical, problem-solving advice. The new 8th edition has been reorganised into five sections to improve accessibility. The work has also been extensively revised and updated to include the latest legislative developments. It includes commentary on the new Capital Allowances Act 2001 and Finance Act 2001, as well as new sections on other recent developments. In order to help the reader keep pace effectively with changes in the law, the work has changed from a hardback book plus supplements to a new, regularly-updated looseleaf format. New developments covered in this edition include: * Foreign exchange legislation * Financial instruments * Schedule 18 ICTA 1988 * Section 179 TCGA 1991 * Depreciatory transactions * Capital Allowances Act 2001 * Finance Act 2001 * New chapters on Foreign Currency and Derivative Contracts Legislation
目次
General principles. Distributions. Overseas matters. Groups. Reconstructions.
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