Tolley's Corporation Tax 1994-95 (Tolley's Tax Annual)

by Alan Dolton (Editor), Glyn Saunders (Editor)

• Used

  Paperback
  1994

  $6.57

  A comprehensive guide to corporation tax covering all relevant legislation, statements by the Revenue and other official bodies, and case law. The book includes the law and practice for at least six years (i.e. from 1987/88 onwards and sometimes earlier) and so provides essential information for claims, late assessments, enquiry work etc. This edition is fully updated to take account of the provisions of the 1994 Finance Act and of all statements up to the date of Royal Assent to that Act, including a new chapter on financial instruments and foreign income dividends (both areas the subject of major new legislation) and extensive coverage of the new self-assessment provisions. Other important changes relate to the payment of tax on a change in company ownership, dual residence, a major revision to unite trust taxation and controlled foreign companies examption changes. The 61 chapters are arranged in alphabetical order from Accounting Periods to Value Added Tax (after an introductory chapter) for ease of reference, and there is a subject index, tables of legislation and cases, full cross-references and many examples. There is also a detailed summary of the provisions of the Finance Act 1994.

• Used

  Paperback
  2005

  $6.57

  Tolley's Corporation Tax is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Venture Capital Trusts, it 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. A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases and full references to source materials ensure you will overlook nothing of importance. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work; and over 50 worked examples are included to clarify complex points.