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
MARC
LEADER | 00000nam a2200000 c 4500 | ||
---|---|---|---|
001 | BV021458208 | ||
003 | DE-604 | ||
005 | 20050111 | ||
007 | t | ||
008 | 041004s1994 |||| 00||| ger d | ||
020 | |a 0752000233 |9 0-7520-0023-3 | ||
035 | |a (DE-599)BVBBV021458208 | ||
040 | |a DE-604 |b ger |e rakwb | ||
041 | 0 | |a ger | |
049 | |a DE-M382 | ||
100 | 1 | |a Vaughton, Nick |e Verfasser |4 aut | |
245 | 1 | 0 | |a Company taxation |b a practical guide |c Nick Vaughton |
250 | |a 1. ed. | ||
264 | 1 | |a London |b Longman |c 1994 | |
300 | |a XIII, 177 S. | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
338 | |b nc |2 rdacarrier | ||
856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u 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 |3 Inhaltsverzeichnis |
999 | |a oai:aleph.bib-bvb.de:BVB01-014678285 |
Datensatz im Suchindex
_version_ | 1804135181364232192 |
---|---|
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 |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
author | Vaughton, Nick |
author_facet | Vaughton, Nick |
author_role | aut |
author_sort | Vaughton, Nick |
author_variant | n v nv |
building | Verbundindex |
bvnumber | BV021458208 |
ctrlnum | (DE-599)BVBBV021458208 |
edition | 1. ed. |
format | Book |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00918nam a2200265 c 4500</leader><controlfield tag="001">BV021458208</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20050111 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">041004s1994 |||| 00||| ger d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0752000233</subfield><subfield code="9">0-7520-0023-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV021458208</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">ger</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Vaughton, Nick</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Company taxation</subfield><subfield code="b">a practical guide</subfield><subfield code="c">Nick Vaughton</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London</subfield><subfield code="b">Longman</subfield><subfield code="c">1994</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIII, 177 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">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</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-014678285</subfield></datafield></record></collection> |
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 |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014678285 |
open_access_boolean | |
owner | DE-M382 |
owner_facet | DE-M382 |
physical | XIII, 177 S. |
publishDate | 1994 |
publishDateSearch | 1994 |
publishDateSort | 1994 |
publisher | Longman |
record_format | marc |
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 |
url | 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 |
work_keys_str_mv | AT vaughtonnick companytaxationapracticalguide |