9781845924621

Corporation Tax

by
  • ISBN13:

    9781845924621

  • ISBN10:

    1845924622

  • Format: Paperback
  • Copyright: 2007-11-01
  • Publisher: Bloomsbury Professional
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Table of Contents

Table of Statutes
Table of Statutory Instruments
Table of Codes of Practice and Other Materials
Table of EC Materials
Table of Cases
Introductionp. 1
Notices and Returnsp. 7
Assessments and Determinationsp. 29
Claims, Elections and Revisionsp. 35
Payment/Repaymentp. 51
Distribution and Shadow Advance Corporation Taxp. 79
Computation of Profitsp. 96
Capital Gainsp. 146
Lossesp. 152
Loan Relationships and Foreign Exchange Adjustments and Derivative Contractsp. 160
Groups and Consortiap. 191
Partnerships and Joint Venturesp. 206
Controlled Foreign Companiesp. 222
Transfer Pricingp. 248
Other Overseas Aspectsp. 279
Record Keepingp. 323
Finality and Certainty, HMRC Powers of Enquiry and Discovery; Disclosurep. 331
Interest and Penaltiesp. 360
Appeals: Collection and Recoveryp. 380
Appendices
HMRC Tax Bulletins and Business Briefs - Fundamental Articles on CTSAp. 387
Working Together Bulletins - Fundamental Articles on CTSAp. 436
Group Payment Arrangements and Revenue Articlesp. 454
Quarterly Instalment Paymentsp. 486
Statutory Instruments Relating to Controlled Foreign Companies (CFCs)p. 509
Statements of Practicep. 526
Transfer Pricing: Advance Pricing Agreements (APAs) (including related Tax Bulletins)p. 541
Information and Advice - Code of Practice 10 (COP 10)p. 559
Corporation Tax Self Assessment Enquiries - Code of Practice 14p. 568
Company Tax Returns and Guidance Notesp. 581
Anti-terrorism, Crime and Security Act 2001 - Code of Practice on the Disclosure of Informationp. 651
Indexp. 663
Table of Contents provided by Blackwell. All Rights Reserved.

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