Description

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 2022/23 examines the rules, regulations and tax issues affecting companies in the UK.

The 2022/23 edition examines current legislation, changes to HMRC guidance and key developments.

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

Product details

Published 25 Aug 2022
Format Paperback
Edition 1st
Extent 1208
ISBN 9781526523600
Imprint Bloomsbury Professional
Dimensions 234 x 156 mm
Series Core Tax Annuals
Publisher Bloomsbury Publishing

About the contributors

Author

Satwaki Chanda

Satwaki Chanda is a tax lawyer with a First Class…

Author

Jacquelyn Kimber

Jacquelyn Kimber is a Tax Partner at Newby Castlem…

Author

Andrew Parkes

Andrew is a highly experienced international tax s…

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