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Bloomsbury Professional Corporation Tax 2022/23: Core Tax Annuals

Autor Satwaki Chanda, Jacquelyn Kimber, Andrew Parkes
en Limba Engleză Paperback – 24 aug 2022
This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2022/23 examines the rules, regulations and tax issues affecting companies in the UK.The 2022/23 edition examines current legislation, changes to HMRC guidance and key developments.This accessible reference guide 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
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Specificații

ISBN-13: 9781526523600
ISBN-10: 1526523604
Pagini: 1208
Dimensiuni: 156 x 234 mm
Greutate: 0.45 kg
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Seria Core Tax Annuals

Locul publicării:London, United Kingdom

Notă biografică

Satwaki Chanda is a tax lawyer and an experienced writer. Jacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Andrew Parkes is a National Technical Director at Anderson Tax UK.

Cuprins

Chapter 1 Introduction to corporation taxChapter 2 Trading incomeChapter 3 Capital allowances (plant and machinery)Chapter 4 Single company trading lossesChapter 5 GroupsChapter 6 Investment businessChapter 7 Property investmentChapter 8 Buildings and structuresChapter 9 The Construction Industry SchemeChapter 10 Close companies and connected issuesChapter 11 Loan relationshipsChapter 12 Intangible fixed assetsChapter 13 UK Patent BoxChapter 14 Research and developmentChapter 15 Creative sector tax reliefsChapter 16 Chargeable gainsChapter 17 Buying and selling companiesChapter 18 DistributionsChapter 19 LiquidationsChapter 20 Foreign mattersChapter 21 Transfer pricingChapter 22 Self-assessmentChapter 23 Rates and payment of corporation taxChapter 24 Self-assessment penaltiesChapter 25 HMRC powersChapter 26 Accounting and taxChapter 27 The year endAppendix 1: Retail prices index from March 1982 onwards