Company taxation: a practical guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
London
Longman
1994
|
| Ausgabe: | 1. ed. |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 177 S. |
| ISBN: | 0752000233 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Table of Cases vii
Table of Statutes i *
Table of European Legislation xiii
1 The Corporation Tax System 1
1 Scope of the tax 1
2 Accounting periods 1
3 Rates of corporation tax 3
4 Companies under common control 4
5 Corporation tax on capital gains 5
6 Dates for payment of corporation tax 5
7 Pay and file 5
8 Dividends and ACT 11
9 Other distributions and ACT 13
10 Franked investment income 15
11 Obligation to deduct income tax 16
12 Investment companies and close investment
holding companies 16
13 Anti avoidance 17
2 Profits Chargeable to Corporation Tax 20
1 Definition of profits 20
2 Trading income 21
3 Other income 26
4 Capital gains 28
5 Capital allowances 30
6 Charges on income, interest, royalties and payments
to charity 40
7 Deep discount securities 44
8 Management expenses 45
iii
iv COMPANY TAXATION
9 Franked investment income (FIT) 46
10 Specimen corporation tax computation 47
3 Losses 50
1 Trading losses 50
2 Capital losses 54
3 Excess management expenses 54
4 Close Companies and Close Investment Holding Companies 56
1 Definition of close company 56
2 Apportionment of income 57
3 Loans to participators 58
4 Benefits to participators and associates 59
5 Close investment holding companies 59
5 Groups of Companies and Consortia 60
1 Tax benefits 60
2 Intra group dividends and charges 61
3 Capital gains: intra group transfer of assets 62
4 Capital gains rollover relief 68
5 Surrender of advance corporation tax 69
6 Group relief for losses 71
7 Consortia 78
6 Liquidations, Reorganisations, Reconstructions and Demergers 84
1 Liquidations 84
2 Transfer of trade 85
3 Reorganisation of share capital 90
4 Mergers and acquisitions involving share exchanges 92
5 Reconstructions and divisions 95
6 Demergers 98
7 Purchase of own shares 106
7 Overseas Aspects 117
1 UK taxation of overseas income and chargeable
gains of UK resident companies 117
2 Double tax relief 124
3 Inter company pricing 136
4 Company residence 138
5 Controlled foreign companies 144
6 Capital gains of UK owned non resident companies 158
7 Migration of companies 160
CONTENTS V
8 Non resident companies: UK branch operations 165
9 UK subsidiaries of non resident companies 167
Index 171
|
| adam_txt |
Contents
Table of Cases vii
Table of Statutes i *
Table of European Legislation xiii
1 The Corporation Tax System 1
1 Scope of the tax 1
2 Accounting periods 1
3 Rates of corporation tax 3
4 Companies under common control 4
5 Corporation tax on capital gains 5
6 Dates for payment of corporation tax 5
7 Pay and file 5
8 Dividends and ACT 11
9 Other distributions and ACT 13
10 Franked investment income 15
11 Obligation to deduct income tax 16
12 Investment companies and close investment
holding companies 16
13 Anti avoidance 17
2 Profits Chargeable to Corporation Tax 20
1 Definition of profits 20
2 Trading income 21
3 Other income 26
4 Capital gains 28
5 Capital allowances 30
6 Charges on income, interest, royalties and payments
to charity 40
7 Deep discount securities 44
8 Management expenses 45
iii
iv COMPANY TAXATION
9 Franked investment income (FIT) 46
10 Specimen corporation tax computation 47
3 Losses 50
1 Trading losses 50
2 Capital losses 54
3 Excess management expenses 54
4 Close Companies and Close Investment Holding Companies 56
1 Definition of close company 56
2 Apportionment of income 57
3 Loans to participators 58
4 Benefits to participators and associates 59
5 Close investment holding companies 59
5 Groups of Companies and Consortia 60
1 Tax benefits 60
2 Intra group dividends and charges 61
3 Capital gains: intra group transfer of assets 62
4 Capital gains rollover relief 68
5 Surrender of advance corporation tax 69
6 Group relief for losses 71
7 Consortia 78
6 Liquidations, Reorganisations, Reconstructions and Demergers 84
1 Liquidations 84
2 Transfer of trade 85
3 Reorganisation of share capital 90
4 Mergers and acquisitions involving share exchanges 92
5 Reconstructions and divisions 95
6 Demergers 98
7 Purchase of own shares 106
7 Overseas Aspects 117
1 UK taxation of overseas income and chargeable
gains of UK resident companies 117
2 Double tax relief 124
3 Inter company pricing 136
4 Company residence 138
5 Controlled foreign companies 144
6 Capital gains of UK owned non resident companies 158
7 Migration of companies 160
CONTENTS V
8 Non resident companies: UK branch operations 165
9 UK subsidiaries of non resident companies 167
Index 171 |
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| id | DE-604.BV021458208 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:06:50Z |
| indexdate | 2024-07-09T20:36:25Z |
| institution | BVB |
| isbn | 0752000233 |
| language | German |
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| publishDate | 1994 |
| publishDateSearch | 1994 |
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| publisher | Longman |
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| spelling | Vaughton, Nick Verfasser aut Company taxation a practical guide Nick Vaughton 1. ed. London Longman 1994 XIII, 177 S. txt rdacontent n rdamedia nc rdacarrier HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014678285&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Vaughton, Nick Company taxation a practical guide |
| title | Company taxation a practical guide |
| title_auth | Company taxation a practical guide |
| title_exact_search | Company taxation a practical guide |
| title_exact_search_txtP | Company taxation a practical guide |
| title_full | Company taxation a practical guide Nick Vaughton |
| title_fullStr | Company taxation a practical guide Nick Vaughton |
| title_full_unstemmed | Company taxation a practical guide Nick Vaughton |
| title_short | Company taxation |
| title_sort | company taxation a practical guide |
| title_sub | a practical guide |
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