Corporation Tax 2014/15

This annual guide to UK corporation tax meets the every-day needs of the busy tax adviser. The book examines the rules, regulations, and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, it will be a useful tool for tax advisers and non-experts alike. The book covers: an introduction to UK 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
• the year end.