This practical and essential guide provides a comprehensive overview of this complicated tax which has undergone significant change during the last two years.
Designed for everyday use this updated edition includes helpful worked examples, as well as extensive topic indexes, case tables and legislation finding lists to help you find content quickly and easily. The content is thoroughly cross-referenced to the relevant legislation, case law and HMRC Manuals making it the ideal desktop companion for Corporation Tax.
Featuring completed coverage of the legislative changes to Corporation Tax including: Corporation Tax Act 2009, Corporation Tax Act 2010, the Taxation (International and Other Provisions) Act 2010 and also from the Finance Act 2010 (I+II) as well as the proposed changes announced in the Finance Act 2010 (III)
Contents include:
- Introduction to corporation tax
- of corporation tax liability
- Corporation tax self-assessment
- Trading income
- Capital allowances
- Losses
- Chargeable gains
- Groups
- Transfer pricing
- Close companies
- Investment companies
- Distributions
- Intangible fixed assets
- Company reconstructions
- International matters
- Loan relationships
- Derivatives
- Research and developments relief
- Companies in liquidation, administration or receivership
- Employee remuneration
