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英国法人税ガイド 2017-2018年版

Tolley's Corporation Tax, 2017-18

Kevin Walton, Lisa-Jane Harper

1 vol. Paper., 2017年11月刊(年1回刊行)

Butterworths (LexisNexis), GBR. ISBN: 9780754553717

Main Annual 特価 ¥26,661

在庫あり

法人税上のトピック(A-Z形式)ごとに適用税率、申告、控除・還付手続、プランニングなど、制度と実務を簡潔に解説するレファレンス。判例・審決、控除規定、ガイダンスなどの最新動向の影響や理解の助けとなる説例を豊富に交えています。
"Fully cross referenced to Simon's Taxes. Endorsed by the Association of Taxation Technicians"

【Table of Contents】

1. Introduction: Charge to Tax, Rates and Profit Computations

2. Accounting Periods

3. Advance Corporation Tax

Shadow ACT

4. Alternative Finance Arrangements

5. Anti-Avoidance

6. Appeals

7. Assessments

8. Banks

9. Building Societies

10. Capital Allowances

11. Capital Allowances on Plant and Machinery

12. Capital Gains

13. Capital Gains

Groups

14. Capital Gains

Substantial Shareholdings

15. Charities

16. Claims

17. Close Companies

18. Community Investment Tax Relief

19. Compensation and Damages

20. Connected Persons

21. Construction Industry Scheme

22. Controlled Foreign Companies

23. Co-operative and Community Benefit Societies

24. Corporate Venturing Scheme

25. Creative Industries Reliefs

26. Derivative Contracts

27. Disclosure of Tax Avoidance Schemes

28. Distributions

29. Diverted Profits Tax

30. Double Tax Relief

31. European Union Legislation

32. Exempt Organisations

33. Foreign Currency

34. Group Relief

35. Groups of Companies

Financing Costs and Income

36. HMRC

Administration

37. HMRC Extra-Statutory Concessions

38. HMRC Investigatory Powers

39. HMRC Statements of Practice

40. Housing Associations

41. Income Tax in Relation to a Company

42. Intangible Assets

43. Interest on Overdue Tax

44. Interest on Overpaid Tax

45. Investment Companies and Investment Business

46. Investment Funds

47. Investment Trusts (mainly REITs)

48. Land Remuneration

49. Land Transaction

Anti-Avoidance

50. Leasing

51. Loan Relationships

52. Losses

53. Manufactured Payments

54. Miscellaneous Income

55. Mutual Companies

56. Offshore Funds

57. Partnerships

58. Patent Income

59. Payment of Tax

60. Penalties

61. Property Income

62. Purchase by a Company of its Own Shares

63. Reorganisations and Reconstructions

64. Research and Development Expenditure

65. Residence

66. Returns

67. Small Profits

Reduced Rates

68. Statutory Bodies

69. Time Limits

70. Trade Profits

Income and Specific Trades

71. Trading Expenses and Deductions

72. Transactions in Securities

73. Transfer Pricing

74. Value Added Tax

75. Venture Capital Trusts

76. Voluntary Associations

77. Winding Up

78. Finance Act 2015 Summary

79. Table of Statutes

80. Table of Statutory Instruments

81. Table of Cases

82. Index