Core Tax Annual: Corporation Tax 2013/14

Updated annually to the latest Finance Act Great value for money Written by the UK's leading tax authors This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax 2013/14 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. Contents 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 companies; Chapter 17 Foreign matters; Chapter 18 Transfer pricing; Chapter 19 Reconstructions and amalgamations; Chapter 20 Distributions; Chapter 21 Accounting and taxation; Chapter 22 Liquidations; Chapter 23 Capital gains; Chapter 24 The construction industry scheme; Chapter 25 The year end.