CiNii Books - Corporation tax

Author(s)

- Watterston, Juliana M.
- Drysdale, Donald

Bibliographic Information

Corporation tax

Juliana Watterston

（Core tax annuals）

Bloomsbury Professional, c2011-

2011/12
2012/13

Available at / 3 libraries

公益財団法人租税資料館資料閲覧室

2011/12345.32/W3B00510294

OPAC
Hitotsubashi University Library図

2012/133450:305:2012-2013121018006J

OPAC
Ritsumeikan University Main Library

2012/1312002754081

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Note

Author of 2012/13: Donald Drysdale

Includes index

Description and Table of Contents

Volume: 2011/12 ISBN 9781847667595

Description

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.

Table of Contents

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.

Volume: 2012/13 ISBN 9781847669582

Description

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.

Table of Contents

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.

by "Nielsen BookData"