Written by the UK’s leading tax authors"This book is written in an approachable style with no waffle" Tax Writer
This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax 2010/11 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.
Juliana Watterston is a leading tax writer
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.
Bibliographic detail
ISBN: 978 1 84766 759 5
Publication Date: Sep-11
Format: Paperback
Availability: In print
List price: £45