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Tolley's Corporation Tax 2016-17 Main Annual

Tolley's Corporation Tax 2016-17 Main Annual presents a complete picture of this complex and evolving tax.

Publisher: LNUK
Print
£129.95
Quantity
Free delivery for UK
In Stock
Published:
ISBN/ISSN: 9780754552918
Publisher: LNUK

Product description

Why you should buy Tolley's Corporation Tax 2016-17 Main Annual


Tolley's Corporation Tax presents a complete picture of this complex and evolving tax.

It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities.

It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.

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Table of contents

Contents

1 Introduction: Charge to Tax, Rates and Profits
2 Accounting Periods
3 Advance Corporation Tax — Shadow ACT
4 Alternative Finance Arrangements
5 Anti-Avoidance
6 Appeals
7 Assessments
8 Banks
9 Building Societies
10 Capital Allowances
11 Capital Allowances on Plant and Machinery
12 Capital Gains
13 Capital Gains — Groups
14 Capital Gains — Substantial Shareholdings
15 Charities
16 Claims
17 Close Companies
18 Community Investment Tax Relief
19 Compensation and Damages
20 Connected Persons
21 Construction Industry Scheme
22 Controlled Foreign Companies
23 Co-operative and Community Benefit Societies
24 Corporate Venturing Scheme
25 Creative Industries Reliefs
26 Derivative Contracts
27 Disclosure of Tax Avoidance Schemes
28 Distributions
29 Diverted Profits Tax
30 Double Tax Relief
31 European Union Legislation
32 Exempt Organisations
33 Foreign Currency
34 Group Relief
35 Groups of Companies — Financing Costs and Income
36 HMRC — Administration
37 HMRC Extra-Statutory Concessions
38 HMRC Investigatory Powers
39 HMRC Statements of Practice
40 Housing Associations
41 Income Tax in Relation to a Company
42 Intangible Assets
43 Interest on Overdue Tax
44 Interest on Overpaid Tax
45 Investment Companies and Investment Business
46 Investment Funds
47 Investment Trusts
48 Land Remediation
49 Leasing
50 Loan Relationships
51 Losses
52 Manufactured Payments
53 Miscellaneous Income
54 Mutual Companies
55 Offshore Funds
56 Partnerships
57 Patent Income
58 Payment of Tax
59 Penalties
60 Property Income
61 Purchase by a Company of its Own Shares
62 Reorganisations and Reconstructions
63 Research and Development Expenditure
64 Residence
65 Returns
66 Small Profits — Reduced Rates
67 Statutory Bodies
68 Time Limits
69 Trade Profits — Income and Specific Trades
70 Trading Expenses and Deductions
71 Transactions in Securities
72 Transactions in UK Land
73 Transfer Pricing
74 Value Added Tax
75 Venture Capital Trusts
76 Voluntary Associations
77 Winding Up
78 Finance Act 2016 Summary
79 Table of Statutes
80 Table of Statutory Instruments
81 Table of Cases
82 Index