Tolley's Corporation Tax 2016-17 Main Annual

1Introduction: Charge to Tax, Rates and Profits
2Accounting Periods
3Advance Corporation Tax — Shadow ACT
4Alternative Finance Arrangements
5Anti-Avoidance
6Appeals
7Assessments
8Banks
9Building Societies
10Capital Allowances
11Capital Allowances on Plant and Machinery
12Capital Gains
13Capital Gains — Groups
14Capital Gains — Substantial Shareholdings
15Charities
16Claims
17Close Companies
18Community Investment Tax Relief
19Compensation and Damages
20Connected Persons
21Construction Industry Scheme
22Controlled Foreign Companies
23Co-operative and Community Benefit Societies
24Corporate Venturing Scheme
25Creative Industries Reliefs
26Derivative Contracts
27Disclosure of Tax Avoidance Schemes
28Distributions
29Diverted Profits Tax
30Double Tax Relief
31European Union Legislation
32Exempt Organisations
33Foreign Currency
34Group Relief
35Groups of Companies — Financing Costs and Income
36HMRC — Administration
37HMRC Extra-Statutory Concessions
38HMRC Investigatory Powers
39HMRC Statements of Practice
40Housing Associations
41Income Tax in Relation to a Company
42Intangible Assets
43Interest on Overdue Tax
44Interest on Overpaid Tax
45Investment Companies and Investment Business
46Investment Funds
47Investment Trusts
48Land Remediation
49Leasing
50Loan Relationships
51Losses
52Manufactured Payments
53Miscellaneous Income
54Mutual Companies
55Offshore Funds
56Partnerships
57Patent Income
58Payment of Tax
59Penalties
60Property Income
61Purchase by a Company of its Own Shares
62Reorganisations and Reconstructions
63Research and Development Expenditure
64Residence
65Returns
66Small Profits — Reduced Rates
67Statutory Bodies
68Time Limits
69Trade Profits — Income and Specific Trades
70Trading Expenses and Deductions
71Transactions in Securities
72Transactions in UK Land
73Transfer Pricing
74Value Added Tax
75Venture Capital Trusts
76Voluntary Associations
77Winding Up
78Finance Act 2016 Summary
79Table of Statutes
80Table of Statutory Instruments
81Table of Cases
82Index