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Tolley's Corporation Tax 2012-13 -  Tolley editorial team

Tolley's Corporation Tax 2012-13

Main Annual
Buch | Softcover
2112 Seiten
2012 | UK ed.
Tolley (Verlag)
9780754543374 (ISBN)
CHF 266,90 inkl. MwSt
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Brings together the legislation, case law and ancillary material that you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities. This book includes a subject index, comprehensive tables of legislation and cases and full references to source materials to ensure that you can overlook nothing of importance.
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 Winding Up, 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 and rates of tax; 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 Gains; 12. Capital Gains - Substantial Shareholdings; 13. Charities; 14. Claims; 15. Close companies; 16. Community investment tax relief; 17. Compensation, Damages etc; 18. Connected persons; 19. Construction Industry Scheme; 20. Controlled foreign companies; 21. Corporate Venturing Scheme; 22. Distributions; 23. Double Tax Relief; 24. European Community Legislation; 25. Exchange gains and losses; 26. Exempt organisations; 27. Financial instruments and derivative contracts; 28. Franked investment income; 29. Fraudulent or negligent conduct; 30. Friendly Societies; 31. Groups of companies; 32. HMRC: Administration; 33. HMRC: Extra-Statutory Concessions; 34. HMRC: Statements of Practice; 35. Housing Associations etc; 36. Income Tax in relation to a company; 37. Industrial and provident societies; 38. Intangible assets; 39. Interest on overpaid tax; 40. Interest on unpaid tax; 41. Investment companies and investment business; 42. Investment funds; 43. Investment trusts; 44. Life insurance companies; 45. Liquidation etc; 46. Loan relationships; 47. Losses; 48. Mutual companies; 49. Non-Corporate distribution rate; 50. Offshore funds; 51. Oil companies; 52. Partnerships; 53. Payment of Tax; 54. Penalties; 55. Profit computations; 56. Property income; 57. Purchase by a company of its own shares; 58. Regional development grants; 59. Research and development expenditure; 60. Residence; 61. Returns; 62. Self-Assessment; 63. Small Companies - Reduced Rates; 64. Statutory Bodies; 65. Time limits; 66. Trading income; 67. Transfer pricing; 68. Value Added Tax; 69. Venture Capital Trusts; 70. Voluntary Associations; 71. Finance Act Summaries: Corporation Tax Provisions; 72. Table of Cases; 73. Table of Statutes; 74. Table of Statutory Instruments; 75. Index.

Erscheint lt. Verlag 30.9.2012
Verlagsort London
Sprache englisch
Maße 150 x 228 mm
Themenwelt Schulbuch / Wörterbuch Lexikon / Chroniken
Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
ISBN-13 9780754543374 / 9780754543374
Zustand Neuware
Informationen gemäß Produktsicherheitsverordnung (GPSR)
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