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Item Details
| Title:
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CORE TAX ANNUAL: CORPORATION TAX 2014/15
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| Volume: |
2014/15 |
| By: |
Donald Drysdale |
| Format: |
Paperback |
| List price:
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£60.00 |
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We believe that this item is permanently unavailable, and so we cannot source
it.
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| ISBN 10: |
1780434251 |
| ISBN 13: |
9781780434254 |
| Publisher: |
BLOOMSBURY PUBLISHING PLC |
| Pub. date: |
29 September, 2014 |
| Series: |
Core Tax Annuals |
| Pages: |
1096 |
| Synopsis: |
Corporation Tax 2014/15 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. The hot topics for 2014/15 This latest edition has been updated to include the many changes in Finance Act 2014, as well as developments in recent case law. It also explores the following key topics: * Unification of the main and small profits rate of corporation tax * A further temporary increase in the maximum annual investment allowance (AIA) to GBP500,000 * An increase in the research and development (R&D) payable credit for loss-making SMEs * A lowering of thresholds to bring more properties within the annual tax on enveloped dwellings * Changes to the tax relief for shares acquired for approved share incentive plans * The tax implications of major changes to UK financial reporting standards An easy-access, practical resource This accessible reference tool has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues.Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation. Providing a selection of tax planning suggestions and cost-cutting ideas, this is the most competitively priced and cost-effective tax research resource of its kind. Previous print edition ISBN: 9781780431567 |
| Publication: |
UK |
| Imprint: |
Bloomsbury Professional |
| Returns: |
Non-returnable |
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