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Bloomsbury Professional Corporation Tax 2021/22

By: Satwaki Chanda, Jacquelyn Kimber, Andrew Parkes
Media of Bloomsbury Professional Corporation Tax 2021/22
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Published: 23-09-2021
Format: Paperback
Edition: 1st
Extent: 1192
ISBN: 9781526518194
Imprint: Bloomsbury Professional
Series: Core Tax Annuals
Dimensions: 234 x 156 mm
RRP : £140.00
 

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About Bloomsbury Professional Corporation Tax 2021/22

This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2021/22 examines the rules, regulations and tax issues affecting companies in the UK.

The 2021/22 edition examines current legislation, changes to HMRC guidance and explores the following key developments:

- The rate of corporation tax is set to rise to 25% in 2023
- From 1 April 2023, the small profits rates with marginal relief to be reinstated
- Capital allowance tax breaks to encourage business investment
- Annual investment allowance to remain at £1 million until 31 December 2021
- A 130% superdeduction for investment in general plant and machinery
- A 50% special rate allowance for special rate assets (long life assets, integral features etc)
- A 100% first year allowance for investment in plant and machinery in a Freeport tax site
- Temporary extension of carry back relief for trade losses incurred in accounting periods ending between 1 April 2020 and 31 March 2021 from current 1 year carry back period to three years

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, as well as numerous worked examples demonstrating how to apply the main principles in practice.

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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