The Corporation Tax Act 2009 is the first part of the Tax Law Rewrite Project’s rewriting of corporation tax legislation. As well as rewriting the basics of that tax, the new Act covers key areas such as loan relationships, research and development relief and intangibles. Although in most situations the law is unaffected, the language and (crucially) the statutory references are completely new.
This essential Handbook contains annotations provided by the same team behind the ‿Red and Green Books’ and provides a good overview commentary written by experts Keith Gordon FCA, CTA (Fellow), Barrister and Peter Rayney FCA, CTA (Fellow), TEP.
The annotations cover the following areas:
a. origin notes referring provisions to rewritten provision
b. change in law notes where appropriate
c. details of transitional provisions
d. transposed annotations from rewritten materials
Full tables of origins and destinations and a detailed topic index are also included.
Keith M Gordon MA (Oxon) FCA CTA (Fellow) Barrister practises from Atlas Chambers in London's Gray's Inn. He previously practised as a chartered accountant and chartered tax adviser. His practice covers all areas of tax, regularly appearing in the Tax Chamber and the higher Courts, and also related areas including partnership disputes and professional negligence.
Keith lectures and writes extensively and was a runner-up in the tax writer of the year category in the 2006 LexisNexis Taxation Awards. Keith won the CTA of the Year category at the 2009 awards.
Keith's recent cases include Jones v Garnett (the 'Arctic Systems' case) where he was the junior barrister for the successful taxpayer in the Court of Appeal and the House of Lords, Charlton v HMRC, Tuczka v HMRC and HMRC v Grace.
Peter Rayney,
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