Tolley's Corporation Tax 2011-12 Budget Edition & Main Annual
- Availability:
- Discontinued
- Product Id:
- ukprod9780754541943CT11MW
- Product Code:
- CT11MW
- ISBN/ISSN:
- 9780754541943
- Publication Date:
- 30/09/2011
- Format:
- Price:
- £133.95
Tolley's Corporation Tax is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Voluntary Associations, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities.
What is new for 2011-2012:
The new updated 2011/12 CT annual now includes:
- an overview of the new opt-in exemption regime for foreign permanent establishments, with worked examples
- the interim changes to the CFC regime applicable to accounting periods commencing on or after 1 January 2011, a first step to overall reform of the regime
- overview of the new Bank Levy
- the updated information gathering powers of HMRC with regard to third parties
- updated anti-avoidance provisions with regard to tainted charity donations
- new anti-avoidance rules with regard to loan relationships and derivatives in respect
- the wide ranging changes with regard to the chargeable gains regime for companies:
- - simplification of the value shifting rules - amendments to the degrouping charges when a company leaves a capital gains group
- - extension of the substantial shareholding exemption to permit tax
- - efficient disposals of trading activities
- - simplification of the pre-entry loss rules of group mismatch schemes which attempt to reduce tax by using the asymmetrical treatment of such transactions in different group members.
The law and practice for at least the last four years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points.
Price includes a post-Budget 2011 Supplement published in April and a full edition post-Finance Act 2011 published in September (also available separately).
"They are an essential guide to any tax practitioner and I would not be without them. I tried another provider alongside Tolley's for one year but it was considerably inferior for what we needed as a practice."
Joy Granat, Holden Granat LLP
"I have always found the tax annuals to be comprehensive and informative, often saving you time by pointing you in the right direction of a solution to a particular problem."
Mark Mitchell, Thomson Cooper
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Anton Lane, Specialist Tax Solutions Limited
"Gives me confidence that I am up to date and that I am able to look up/research whatever I need."
Gabrielle Dell, McNamara Ryan
"I order them every year and have encouraged our other five offices to do the same."
Lisa-Jane Howes, Wilkin Chapman
"I am very familiar with the format, having used these annuals for over 20 years, and am very comfortable with the presentation and ease of use."
Geoffrey H Walker, Digital Technology International
Tolley's Tax Guide 2011-12
Whillans's Tax Tables 2011-12 (Finance Act edition)
Simon's Taxes
Tolley's Value Added Tax 2011 (Second edition only)
Tolley's Yellow Tax Handbook 2011-12
