Author Description

This annual guide to UK corporation tax examines the rules, regulations, and tax issues affecting companies in the UK. With its practical, concise style and straightforward format, the book is a useful tool for tax advisers and non-experts alike. Fully up-to-date with the UK's latest Finance Act, this excellent book covers: an 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 assets * research and development * single company trading losses * groups * corporate finance * investment business * foreign matters * transfer pricing * reconstructions and amalgamations * distributions * accounting and taxation * liquidations * capital gains * the Construction Industry Scheme