- addressing tricky areas of business tax in a practical and straightforward way pointing out planning points and potential savings
- pointing out tricky areas and warns of potential pitfalls which are all too easy to fall into
- focusing on tax planning for businesses and topics are arranged in a logical order making it easier to find the information you need without the extensive research
- helping to minimise your clients’ tax bills, this title will add value to the services you provide
- offering full cross-references to legislation, extra-statutory material and cases as well as suggestions for other guidance
Contents
Section 1 – Business in General
1. General Business Income Tax Planning
2. Life Cycle of a Business
3. Considerations on Whether to Incorporate (Tax and Other Implications)
4. Partnership Planning
5. Cross-border Trading
6. Plant and Machinery Allowances
7. Fixtures when buying and selling Property
8. Industrial Buildings Allowances
9. Agriculture Buildings Allowances
10. Flat Conversion and Business Premises Renovation Allowances
11. Intellectual Property
12. Research and Development Capital Allowances
13. Research and Development Reliefs and Tax Credits
Section 2 – Corporate
14. General Corporation Tax Planning
15. Losses – Companies
16. Capital Gains - Companies
17. Purchase by a Company of its Own Shares
18. Share Transactions in Private Limited Companies
19. Group Aspects of Tax Planning
20. Demergers
21. Company Reorganisations and Takeovers
22. Transfer Pricing
23. Controlled Foreign Companies
Ray Chidell started his professional career as an Inspector of Taxes, and then worked for 14 years as a tax specialist in two mid-tier accountancy firms, latterly with a six year stint as a tax partner. Early in 2003, he set up as a freelance writer and tax consultant and he now works much of the time for CCH on a number of their flagship tax products.
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