内容

目次

1. Introduction: Charge to Tax, Rates and Profit Computations; 2. Accounting Periods; 3. Advance Corporation Tax - Shadow ACT; 4. Alternative Finance Arrangements; 5. Anti-Avoidance; 6. Appeals; 7. Assessments; 8. Banks; 9. Building Societies; 10. Capital Allowances; 11. Capital Allowances on Plant and Machinery; 12. Capital Gains; 13. Capital Gains - Groups; 14. Capital Gains - Substantial Shareholdings; 15. Charities; 16. Claims; 17. Close Companies; 18. Community Investment Tax Relief; 19. Compensation and Damages; 20. Connected Persons; 21. Construction Industry Scheme; 22. Controlled Foreign Companies; 23. Co-operative and Community Benefit Societies; 24. Corporate Venturing Scheme; 25. Creative Industries Reliefs; 26. Derivative Contracts; 27. Disclosure of Tax Avoidance Schemes; 28. Distributions; 29. Diverted Profits Tax; 30. Double Tax Relief; 31. European Union Legislation; 32. Exempt Organisations; 33. Foreign Currency; 34. Group Relief; 35. Groups of Companies - Financing Costs and Income; 36. HMRC - Administration; 37. HMRC Extra-Statutory Concessions; 38. HMRC Investigatory Powers; 39. HMRC Statements of Practice; 40. Housing Associations; 41. Income Tax in Relation to a Company; 42. Intangible Assets; 43. Interest on Overdue Tax; 44. Interest on Overpaid Tax; 45. Investment Companies and Investment Business; 46. Investment Funds; 47. Investment Trusts (mainly REITs); 48. Land Remuneration; 49. Land Transaction - Anti-Avoidance; 50. Leasing; 51. Loan Relationships; 52. Losses; 53. Manufactured Payments; 54. Miscellaneous Income; 55. Mutual Companies; 56. Offshore Funds; 57. Partnerships; 58. Patent Income; 59. Payment of Tax; 60. Penalties; 61. Property Income; 62. Purchase by a Company of its Own Shares; 63. Reorganisations and Reconstructions; 64. Research and Development Expenditure; 65. Residence; 66. Returns; 67. Small Profits - Reduced Rates; 68. Statutory Bodies; 69. Time Limits; 70. Trade Profits - Income and Specific Trades; 71. Trading Expenses and Deductions; 72. Transactions in Securities; 73. Transfer Pricing; 74. Value Added Tax; 75. Venture Capital Trusts; 76. Voluntary Associations; 77. Winding Up; 78. Finance Act 2015 Summary; 79. Table of Statutes; 80. Table of Statutory Instruments; 81. Table of Cases; 82. Index