Tolley's Corporation Tax 2011-12 Main Annual
- Availability:
- Available
- Product Id:
- ukprod9780754540434CT6AO
- Product Code:
- CT6AO
- ISBN/ISSN:
- 9780754540434
- Publication Date:
- 30/09/2011
- Format:
- Price:
- £111.95
In alphabetical order, from Accounting Periods to Voluntary Associations, Tolley's Corporation Tax 2011-2012 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’s new to Tolley’s Corporation Tax 2011-12:
- 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 of group mismatch schemes which attempt to reduce tax by using the asymmetrical treatment of such transactions in different group members
- 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
Included in Tolley's Corporation Tax 2011-12:
- A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases
- Covers the law and practice for at least the last four years, to help you with areas such as claims, late assessments and investigation work
- Full references to source materials ensure you will overlook nothing of importance
- Over 50 worked examples are included to clarify complex points
1.Introduction; 2. Annual rates and exemptions; 3. Anti-avoidance; 4. Appeals; 5. Assessments; 6. Assets; 7. Assets held on 6 April 1965; 8. Assets held on 31 March 1982; 9. Capital sums derived from assets; 10. Charities; 11. Children; 12. Claims; 13. Companies; 14. Companies-corporate finance and intangibles; 15. Computation of gains and losses; 16. Connected persons; 17. Corporate venturing scheme; 18. Death; 19. Double tax relief; 20. Employee share schemes; 21. Enterprise investment scheme; 22. Exemptions and reliefs; 23. Fraudulent or negligent conduct; 24. Furnished holiday accommodation; 25. Gifts; 26. Government securities; 27. Groups of companies; 28. HMRC: administration; 29. HMRC: confidentiality of information; 30. HMRC explanatory publications; 31. HMRC extra-statutory concessions; 32. HMRC statements of practice; 33. Hold-over reliefs; 34. Indexation; 35. Interaction with other taxes; 36. Interest on overpaid tax; 37. Interest and surcharges on unpaid tax; 38. Land; 39. Life insurance policies and deferred annuities; 40. Losses; 41. Market value; 42. Married persons and civil partners; 43. Mineral royalties; 44. Offshore settlements; 45. Overseas matters; 46. Partnerships; 47. Payment of tax notes; 48. Penalties; 49. Private residences; 50. Qualifying corporate bonds; 51. Remittance basis; 52. Residence and domicile; 53. Retirement relief; 54. Returns; 55. Rollover relief-replacement of business assets; 56. Self-assessment; 57. Settlements; 58. Shares and securities; 59. Shares and securities-identification rules; 60. Substantial shareholdings of companies; 61. Taper relief; 62. Time limits-fixed dates; 63. Time limits-miscellaneous; 64. Underwriters at Lloyd’s; 65. Unit trusts and other investment vehicles; 66. Venture capital trusts; 67. Wasting assets; 68. Finance act 2006-summary of CGT provisions; 69. Tax case digest; 70. Table of cases; 71. Table of statutes; 72. Table of statutory instruments; 73. Index
“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
“They usually enable us to quickly answer client queries on more complex areas of practice. The broad range enables us to be proactive in responding to our clients' range of requirements.” 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
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