Author Description

This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Written by leading tax writer, Juliana Watterston, Corporation Tax 2010/11 examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. This latest edition has been updated to include references to the new Corporation Tax Act 2010 and the Taxation (International and Other Provisions) Act 2010. Fully up to date with the Finance Act 2010 and Finance (No 2) Act 2010, this excellent book covers- Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible assets; Research and development; Single company trading losses; Groups; Corporate finance; Investment business; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and taxation; Liquidations; Capital gains; The Construction Industry Scheme; The year end. Corporation Tax 2010/11 is the most competitively priced and cost-effective tax research resource of its kind available.