With the introduction of the latest Finance Act, company tax systems and regimes are becoming increasingly complex. This clearly presented book helps to simplify these changes, and explains the latest changes and developments with clarity. Key definitions and concepts of corporation tax principles are clarified and examined in this excellent single-source reference guide which will enable you to advise your clients with confidence.
Sprache
Verlagsort
Haywards Heath
Großbritannien
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Maße
Höhe: 240 mm
Breite: 153 mm
ISBN-13
978-1-84592-130-9 (9781845921309)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Chapter 1 Introduction & Outline Chapter 2 Interpretation Chapter 3 Charge to Corporation Tax Chapter 4 Losses, Collection of Tax at Source and Charges on Income Chapter 5 Capital Allowances Chapter 6 Urban and Other Renewal Incentives Chapter 7 Corporation Tax Incentive Reliefs Chapter 8 Group Relief Chapter 9 Companies' Capital Gains and Company Reconstructions Chapter 10 Close ompanies Chapter 11 Distributions, Buy-back of Shares Chapter 12 Special Types of Companies Chapter 13 Special Types of Business Chapter 14 Double Taxation Relief Chapter 15 Self-Assessment and Administration Table of Statutes Table of Cases Index
