This annual handbook provides highly focused commentary by concentrating on the current tax regime and the most frequently-encountered topics. Designed to be of everyday use it contains many worked examples and extensive topic indexes, case tables and legislation finding lists.
It is also thoroughly cross-referenced to the relevant legislation, cases and HMRC Manuals making it the ideal desktop companion.
The commentary reflects all changes made by the Corporation Tax Act 2010 and the Finance Act 2010.
Contents include:
Introduction to corporation tax
Calculation of corporation tax liability
Corporation tax self-assessment
Trading income
Capital allowances
Losses
Chargeable gains
Groups
Transfer pricing
Close companies
Investment companies
Distributions
Intangible fixed assets
Company reconstructions
International matters
Loan relationships
Derivatives
Research and developments relief
Special companies
Companies in liquidation, administration or receivership
Employee remuneration
John Thurston is a solicitor and a member of STEP. He specialises in wills, probate and administration, taxation and trust law and is on the editorial board of the journal, Trust Law International.
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