Corporation tax

著者

• Watterston, Juliana M.
• Drysdale, Donald

書誌事項

Corporation tax

Juliana Watterston

（Core tax annuals）

Bloomsbury Professional, c2011-

• 2011/12
• 2012/13

注記

Author of 2012/13: Donald Drysdale

Includes index

内容説明・目次

巻冊次

2011/12 ISBN 9781847667595

内容説明

This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Written by leading tax writer, Juliana Watterston, Corporation Tax 2011/12 examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. Fully up to date with the latest Finance Act this excellent book covers: Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible assets; Research and development; Single company trading losses; Groups; Corporate finance; Investment business; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and taxation; Liquidations; Capital gains; The Construction Industry Scheme; The year end. Corporation Tax 2011/12 is the most competitively priced and cost-effective tax research resource of its kind available.

目次

• Chapter 1 Introduction to corporation tax
• Chapter 2 Self-assessment
• Chapter 3 Self-assessment penalties
• Chapter 4 HMRC powers
• Chapter 5 Rates and payment of corporation tax
• Chapter 6 Close companies and connected issues
• Chapter 7 Trading income
• Chapter 8 Plant and machinery
• Chapter 9 Buildings and structures
• Chapter 10 Intangible assets
• Chapter 11 Research and development
• Chapter 12 Single company trading losses
• Chapter 13 Groups
• Chapter 14 Corporate finance
• Chapter 15 Investment business
• Chapter 16 Foreign matters
• Chapter 17 Transfer pricing
• Chapter 18 Reconstructions and amalgamations
• Chapter 19 Distributions
• Chapter 20 Accounting and taxation
• Chapter 21 Liquidations
• Chapter 22 Capital gains
• Chapter 23 The construction industry scheme
• Chapter 24 The year end
• Appendix 1: Retail price index
• Appendix 2: Double taxation agreements.

巻冊次

2012/13 ISBN 9781847669582

内容説明

This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. Fully up to date with the latest Finance Act this excellent book covers: Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible assets; Research and development; Single company trading losses; Groups; Corporate finance; Investment business; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and taxation; Liquidations; Capital gains; The Construction Industry Scheme; The year end. Corporation Tax is the most competitively priced and cost-effective tax research resource of its kind available.

目次

• Chapter 1 Introduction to corporation tax
• Chapter 2 Self-assessment
• Chapter 3 Self-assessment penalties
• Chapter 4 HMRC powers
• Chapter 5 Rates and payment of corporation tax
• Chapter 6 Close companies and connected issues
• Chapter 7 Trading income
• Chapter 8 Plant and machinery
• Chapter 9 Buildings and structures
• Chapter 10 Intangible fixed assets
• Chapter 11 UK Patent Box
• Chapter 12 Research and development
• Chapter 13 Single company trading losses
• Chapter 14 Groups
• Chapter 15 Loan relationships
• Chapter 16 Investment companies
• Chapter 17 Foreign matters
• Chapter 18 Transfer pricing
• Chapter 19 Reconstructions and amalgamations
• Chapter 20 Distributions
• Chapter 21 Accounting and taxation
• Chapter 22 Liquidations
• Chapter 23 Capital gains
• Chapter 24 The construction industry scheme
• Chapter 25 The year end.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB08001540
• ISBN:
  • 9781847667595
  • 9781847669582
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Haywards Heath
• ページ数/冊数: v.
• 大きさ: 23 cm
• 親書誌ID:
  • BA80806857