Tolley's Corporation Tax 2011-12
Tolley (Verlag)
978-0-7545-4043-4 (ISBN)
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Tolley’s Corporation Tax is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Voluntary Associations, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities.
A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance.
The law and practice for at least the last four years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points.
1. Introduction; 2. Annual rates and exemptions; 3. Anti-avoidance; 4. Appeals; 5. Assessments; 6. Assets; 7. Assets held on 6 April 1965; 8. Assets held on 31 March 1982; 9. Capital sums derived from assets; 10. Charities; 11. Children; 12. Claims; 13. Companies; 14. Companies-corporate finance and intangibles; 15. Computation of gains and losses; 16. Connected persons; 17. Corporate venturing scheme; 18. Death; 19. Double tax relief; 20. Employee share schemes; 21. Enterprise investment scheme; 22. Exemptions and reliefs; 23. Fraudulent or negligent conduct; 24. Furnished holiday accommodation; 25. Gifts; 26. Government securities; 27. Groups of companies; 28. HMRC: administration; 29. HMRC: confidentiality of information; 30. HMRC explanatory publications; 31. HMRC extra-statutory concessions; 32. HMRC statements of practice; 33. Hold-over reliefs; 34. Indexation; 35. Interaction with other taxes; 36. Interest on overpaid tax; 37. Interest and surcharges on unpaid tax; 38. Land; 39. Life insurance policies and deferred annuities; 40. Losses; 41. Market value; 42. Married persons and civil partners; 43. Mineral royalties; 44. Offshore settlements; 45. Overseas matters; 46. Partnerships; 47. Payment of tax notes; 48. Penalties; 49. Private residences; 50. Qualifying corporate bonds; 51. Remittance basis; 52. Residence and domicile; 53. Retirement relief; 54. Returns; 55. Rollover relief-replacement of business assets; 56. Self-assessment; 57. Settlements; 58. Shares and securities; 59. Shares and securities-identification rules; 60. Substantial shareholdings of companies; 61. Taper relief; 62. Time limits-fixed dates; 63. Time limits-miscellaneous; 64. Underwriters at Lloyd’s; 65. Unit trusts and other investment vehicles; 66. Venture capital trusts; 67. Wasting assets; 68. Finance act 2006-summary of CGT provisions; 69. Tax case digest; 70. Table of cases; 71. Table of statutes; 72. Table of statutory instruments; 73. Index
| Erscheint lt. Verlag | 30.9.2011 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 150 x 228 mm |
| Themenwelt | Schulbuch / Wörterbuch ► Lexikon / Chroniken |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 0-7545-4043-X / 075454043X |
| ISBN-13 | 978-0-7545-4043-4 / 9780754540434 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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