Tolley's Corporation Tax 2014-15 Main Annual

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. Double Tax Relief; 30. European Union Legislation; 31. Exempt Organisations; 32. Foreign Currency; 33. Group Relief; 34. Groups of Companies — Financing Costs and Income; 35. HMRC — Administration; 36. HMRC Extra-Statutory Concessions; 37. HMRC Investigatory Powers; 38. HMRC Statements of Practice; 39. Housing Associations; 40. Income Tax in Relation to a Company; 41. Intangible Assets; 42. Interest on Overdue Tax; 43. Interest on Overpaid Tax; 44. Investment Companies and Investment Business; 45. Investment Funds; 46. Investment Trusts (mainly REITs); 47. Land Remuneration; 48. Land Transaction — Anti-Avoidance; 49. Leasing; 50. Loan Relationships; 51. Losses; 52. Manufactured Payments; 53. Miscellaneous Income; 54. Mutual Companies; 55. Offshore Funds; 56. Partnerships; 57. Patent Income; 58. Payment of Tax; 59. Penalties; 60. Property Income; 61. Purchase by a Company of its Own Shares; 62. Reorganisations and Reconstructions; 63. Research and Development Expenditure; 64. Residence; 65. Returns; 66. Small Profits — Reduced Rates; 67. Statutory Bodies; 68. Time Limits; 69. Trade Profits — Income and Specific Trades; 70. Trading Expenses and Deductions; 71. Transactions in Securities; 72. Transfer Pricing; 73. Value Added Tax; 74. Venture Capital Trusts; 75. Voluntary Associations; 76. Winding Up; 77. Finance Act 2015 Summary; 78. Table of Statutes; 79. Table of Statutory Instruments; 80. Table of Cases; 81. Index