Tolley's Corporation Tax 2019-20

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Commentary

Tolley's Corporation Tax is the only book to look at corporation tax law and practice in a subject-oriented way. In alphabetical order, from Accounting Periods to Venture Capital Trusts, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities.

The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work; and over fifty worked examples are included to clarify complex points.

UPDATE INFORMATION

Up-to-date to 15 September 2019, Tolley's Corporation Tax 2019-20 has been updated for the Finance Act 2019, and includes:

  • Partial relaxation of the intangible fixed assets rules for goodwill

  • New code of capital allowances for qualifying expenditure on the construction of structures and buildings

  • Temporary increase in annual investment allowance annual maximum to ?1 million

  • Corporation tax charges on non-resident companies disposing of UK land or indirect interests in UK land and, from April 2020, on property income

  • Provisions to preserve the distinction for tax purposes between operating leases and finance leases for lessee companies which adopt IFRS 16

  • Anti-avoidance rules to counter international profit fragmentation arrangements

  • Draft legislation for inclusion in the 2020 Finance Bill