Description
The first edition of this brand new publication includes comprehensive commentary on all relevant legislation, case law and HMRC practice, including the recent Corporation Tax Acts and Finance Act 2011
TOPICAL HIGHLIGHTS INCLUDE:
• beneficial capital allowances targeted on the smaller business
• continuing changes to the research and development reliefs for SMEs
• compulsory online filing of returns in iXBRL format
• reform of chargeable gains rules for groups
• exemptions for foreign branch profits
• the forthcoming patent box rules
AREAS COVERED:
• Scope of corporation tax
• Business activities
• Chargeable profits
• Holding assets, including acquisition and disposal
• Losses
• Calculation of the tax charge
• Compliance
• Enforcement
• Starting and ceasing a company
• Groups and consortia
• Cross border issues
• Special situations, including:
- Close companies
- Personal service companies
- Research and development
- Reconstructions and mergers
- Attracting third party investment
- The leasing industry
- The farming industry
THE SUBSCRIPTION SERVICE COMPRISES:
Book + Online version + Email updates + Newsletters
FL Memo
FL Memo Ltd is a part of a European group of publishing companies headed by Editions Francis Lefebvre (EFL), the leading professional publishing house and a longstanding provider of information solutions in France. FL Memo Ltd is based in London and specialises in professional titles on Tax, VAT, Employment Law, Company Law and Accountancy and Financial Reporting.
