Tolley's Corporation Tax 2014-15 Main Annual
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Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.
A SUBJECT BY SUBJECT GUIDE TO CORPORATION TAX: NEW, UPDATED AND EVEN EASIER TO USE
An appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers
With the advent of another year, Tolley’s once again comes to the aid of the busy tax practitioner with this new and updated guide to corporation tax.
Published by LexisNexis, and updated for the Finance Act 2014, the guide is apparently the only book available which enables you the practitioner to look up the material you want under alphabetized subject headings –– ranging from accounts periods and anti–avoidance to transfer pricing, value added tax and winding up. There are 81 sections in all, including the expected tables of statutes, cases and statutory instruments toward the end.
There are other handy features, created with a view to making the book easier to use as a reference work; meaning you can find what you’re looking for a lot more quickly. With numbered paragraphs throughout, it has lots of boxed and shaded sections, headings and sub–headings, for example, so you can more easily find your way around.
Information is presented in shorter, more digestible segments and each chapter has an introduction so you can see exactly what is covered. This in itself is a real time saver, as is the index at the back of no less than 74 pages.
Reassuringly, the book has been produced with practitioner needs very much in mind. Practical examples abound and you can certainly benefit from the larger number this year of contributions from practitioners themselves, offering professional insights into real–life cases.
As you would expect the book contains all the relevant new material; for example, details of the amendments dealing with the abolition of the small profits rate for FY 2015... amendments to the creative industries reliefs... new provisions regarding transfers as part of tax avoidance arrangements... the introduction of follower notices... and much more besides.
Within its more than 2,000 pages the book is rather Tardis–like –– in book terms that is, in that it contains more material than you would believe in a volume of relatively compact proportions.
Stout but not bulky, it is a handy and reliable companion for the busy tax practitioner. Note that it is fully– cross–referenced to Simon’s Taxes and endorsed by the Association of Taxation Technicians.