Author Description

<p>This annual guide to corporation tax meets the every-day needs of the busy tax adviser. <b>Corporation Tax</b> 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. </p><p>Fully up to date with the latest Finance Act this excellent book covers: </p><p>Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible fixed assets; UK patent box; Research and development; Single company trading losses; Groups; Loan relationships; Investment companies; Chargeable gains; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and tax; Liquidations; The construction industry scheme; The year end.</p><p>Corporation Tax is the most competitively priced and cost-effective tax research resource of its kind available.</p><p>Previous edition ISBN: 9781847669582</p>