Core Tax Annual: Corporation Tax 2014/15

Donald Drysdale (Autor)

Buch | Softcover

1096 Seiten

2014
Bloomsbury Professional (Verlag)
978-1-78043-425-4 (ISBN)

Infos

Corporation Tax 2014/15 examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. The hot topics for 2014/15 This latest edition has been updated to include the many changes in Finance Act 2014, as well as developments in recent case law. It also explores the following key topics: * Unification of the main and small profits rate of corporation tax * A further temporary increase in the maximum annual investment allowance (AIA) to GBP500,000 * An increase in the research and development (R&D) payable credit for loss-making SMEs * A lowering of thresholds to bring more properties within the annual tax on enveloped dwellings * Changes to the tax relief for shares acquired for approved share incentive plans * The tax implications of major changes to UK financial reporting standards An easy-access, practical resource This accessible reference tool has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues.
Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation. Providing a selection of tax planning suggestions and cost-cutting ideas, this is the most competitively priced and cost-effective tax research resource of its kind. Previous print edition ISBN: 9781780431567

Autor

Donald Drysdale is Director at Taxing Words Ltd

Inhalt

Chapter 1 Introduction to corporation tax Chapter 2 Self-assessment Chapter 3 Self-assessment penalties Chapter 4 HMRC powers Chapter 5 Rates and payment of corporation tax Chapter 6 Close companies and connected issues Chapter 7 Trading income Chapter 8 Plant and machinery Chapter 9 Buildings and structures Chapter 10 Intangible fixed assets Chapter 11 UK Patent Box Chapter 12 Research and development Chapter 13 Single company trading losses Chapter 14 Groups Chapter 15 Loan relationships Chapter 16 Investment business Chapter 17 Chargeable gains Chapter 18 Foreign matters Chapter 19 Transfer pricing Chapter 20 Reconstructions and amalgamations Chapter 21 Distributions Chapter 22 Accounting and tax Chapter 23 Liquidations Chapter 24 The Construction Industry Scheme Chapter 25 The year end Appendix 1: Retail prices index from March 1982 onwards Appendix 2: Double tax treaties Appendix 3: Excluded territories for CFC purposes

Produkt-Details

• Erscheint lt. Verlag: 30.9.2014
• Reihe/Serie: Core Tax Annuals
• Verlagsort: London
• Sprache: englisch
• Maße: 153 x 234 mm
• Themenwelt: Schulbuch / Wörterbuch ► Lexikon / Chroniken
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 1-78043-425-1 / 1780434251
• ISBN-13: 978-1-78043-425-4 / 9781780434254
• Zustand: Neuware