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Bloomsbury Professional Corporation Tax 2019/20

By: Pete Miller, Satwaki Chanda, Andrew Parkes
Media of Bloomsbury Professional Corporation Tax 2019/20
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Published: 27-06-2019
Format: Paperback
Edition: 1st
Extent: 1224
ISBN: 9781526510020
Imprint: Bloomsbury Professional
Series: Core Tax Annuals
Dimensions: 234 x 156 mm
RRP : £90.00
 

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About Bloomsbury Professional Corporation Tax 2019/20

This annual guide to corporation tax meets the everyday needs of the busy tax adviser. It examines the rules, regulations and tax issues affecting companies in the UK.

Topics covered include: Introduction to corporation tax; Trading income; Capital allowances (plant and machinery); Trading losses; Groups; Investment business; Property investment; Buildings and Structures; The Construction Industry Scheme; Close companies and connected issues; Loan relationships; Intangible fixed assets; UK Patent Box; Research and development; Creative sector tax reliefs; Chargeable gains; Reconstructions and amalgamations; Distributions; Foreign matters; Transfer pricing; Self-assessment; Rates and payment of corporation tax; Self-assessment penalties; HMRC powers; Accounting and tax; The year end.

This latest edition has been updated in line with the Finance Act 2019 and changes to HMRC guidance. It explores the following key topics:

Rules dealing with new flexible use of corporate losses
The restriction on the use of carried-forward losses
New interest restriction, placing limits on the relief available for corporate borrowings
Offshore corporates investing in UK property to be brought into the corporation tax net with many investors being subject to tax on gains for the first time
Reintroduction on tax relief for goodwill in respect of certain business acquisitions where there is a strong “IP connection”
The introduction of the Structures and Buildings Allowance which allow the construction costs of commercial buildings to be written down over a 50 year period.

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

Table Of Contents

Chapter 1 Introduction to corporation tax
Chapter 2 Trading income
Chapter 3 Capital allowances (plant and machinery)
Chapter 4 Single company trading losses
Chapter 5 Groups
Chapter 6 Investment business
Chapter 7 Property investment
Chapter 8 Buildings and structures
Chapter 9 The Construction Industry Scheme
Chapter 10 Close companies and connected issues
Chapter 11 Loan relationships
Chapter 12 Intangible fixed assets
Chapter 13 UK Patent Box
Chapter 14 Research and development
Chapter 15 Creative sector tax reliefs
Chapter 16 Chargeable gains
Chapter 17 Buying and selling companies
Chapter 18 Distributions
Chapter 19 Liquidations
Chapter 20 Foreign matters
Chapter 21 Transfer pricing
Chapter 22 Self-assessment
Chapter 23 Rates and payment of corporation tax
Chapter 24 Self-assessment penalties
Chapter 25 HMRC powers
Chapter 26 Accounting and tax
Chapter 27 The year end
Appendix 1: Retail prices index from March 1982 onwards

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