Tolley's Corporation Tax Self-assessment

Tolley's Corporation Tax Self-assessment

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"(PUBLICATION FIRST MARKED AS OUT OF PRINT 11/11/03)Tolley's Corporation Tax Self-Assessment is aimed at all tax practitioners, corporation tax managers, company secretaries and finance directors who cannot afford to be without vital guidance on new legislation and who wish to minimise their non-compliance liabilities.The fourth edition of this popular text has been fully updated and includes the latest guidelines issued by the Inland Revenue and all relevant legislation up to Finance Act 2002. It incorporates their new regime for double taxation relief, provides in-depth coverage of the Inland Revenue code of practice for enquiries into company tax returns, and also offers guidance on quarterly instalment payments and on the use of information and penalty powers. The latest law and practice relating to the rules for transfer pricing and controlled foreign companies is also included. Clear layout with headings and numbered paragraphs to allow for extensive cross-referencing The new regime for double taxation relief More than 50 worked examples Includes important Revenue guidance and secondary legislation to avoid the need to refer to other materials Includes the latest corporation tax returns and guidance notes"show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 4th Revised edition
  • 0754516652
  • 9780754516651

Table of contents

"Table of casesTable of statutes1. Introduction2. Notice and Returns3. Assessments and Determinations4. Claims, Elections and Revisions5. Payment/Repayment6. Advance Corporation Tax7. Computation of Profits8. Capital Gains9. Losses10. Loan Relationships and Foreign Exchange Rules11. Groups and Consortia12. Partnerships and Joint Ventures13. Controlled Foreign Companies14. Transfer Pricing15. Other Overseas Aspects16. Record Keeping17. Finality and Certainty, Powers of Enquiry and Discovery18. Interest and Penalties19. Appeals: Collection and RecoveryAppendiciesIndex"show more