Description
Corporation Tax Self-Assessment 2008/09 provides comprehensive coverage of the legislation, case law and practice relevant to the self-assessment regime for companies introduced for accounting periods ending on or after 1999.
This edition is fully up to date to the Finance Act 2008 and includes the latest guidelines issued by HMRC. It provides guidance on the completion of the CTSA return form and in-depth coverage of the HMRC Code of Practice for enquiries into company tax returns including penalty powers. It covers the latest law and practice relating to the rules for transfer pricing and controlled foreign companies in great detail. Non-resident companies are also covered as well as the EU regulations which impact on a company that has an EU presence.
Special features
? Clear layout with headings and numbered paragraphs to allow for extensive cross-referencing and quick and easy access to the information required
? Includes copies of important HMRC guidance and secondary legislation to avoid the need to refer to other materials
? Fully up to date to include all relevant legislation up to Finance Act 2008 and the latest HMRC publications.
Corporation Tax Self-Assessment 2008/09 covers every aspect of the subject in clear, easy to read chapters and appendices including:
? Notices and returns
? Disclosure of tax avoidance schemes
? Assessments and determinations
? Losses
? Claims, elections and revisions
? Loan relationships
? Payment/repayment of tax including PAYE
? Groups and consortia
? Advance corporation tax
? Partnerships and joint ventures
? Computation of profits
? Capital gains
? Controlled foreign companies
With important extracts from HMRC bulletins, Statements of Practice and secondary legislation, and including the various forms you need, everything you need on Corporation Tax Self-Assessment can be found in this comprehensive book.
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Jennifer Adams
Bloomsbury Professional
Established by some of the most senior figures in the law and tax publishing field, Bloomsbury Professional is a small, expert publishing house with integrity, a list of unrivalled titles and prestigious service levels.
