Details of current and historical rates and allowances for corporation tax are available through our website or by contacting the library enquiry service.
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Displaying 1-10 of 18 results
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Dividends received
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Outlines the provisions which exempt UK dividends from taxation under the Corporation Tax Act 2009.
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Chargeable gains
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Covers chargeable gains for corporation tax purposes, with additional sections on dividends received, payments to charities, distributions, computation of tax liability, losses, groups, and the way corporation tax relates to income tax.
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Loan relationships
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
An overview of loan relationships and corporation tax, with sections on the definition of these relationships, the scope of the rules, accounting for loan relationships and the basis of taxation.
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Trading income
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Explains how corporation tax applies to trading income and the ways in which it differs from income taxation. Covers the annual investment allowance and capital allowances for plant and machinery.
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Computation of tax liability
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Summarises how corporation tax should be calculated in a given tax year, with notes on the current rates and a simple example.
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Chargeable accounting periods
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
The chargeable accounting period (CAP) for corporation tax usually coincides with a company's accounting period. This section outlines the alternatives available and how income is allocated within periods for tax purposes.
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Scope of corporation tax
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Lists the kinds of companies and organisations subject to corporation tax and where they must be resident for UK tax law to apply. This section briefly summarises the arguments and precedents concerning residence for tax purposes.
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Corporation tax
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A full chapter on corporation tax in the UK, intended for advisors to small businesses. Includes sections on the scope of corporation tax, trading income, loan relationships, intangibles, derivative contracts, chargeable gains, distributions, losses, demergers, and more.
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Anti-avoidance
- 2023
- IBFD
- IBFD
- Global Corporate Tax Handbook
A section providing an overview of the UK's anti-avoidance rules relating to corporate taxation. Covers the general anti-abuse rule (GAAR), disclosure of tax avoidance schemes (DOTAS) rules, Pillar Two, transfer pricing legislation, limitations on interest deductibility, the controlled foreign company (CFC) charge, and the legislation on hybrid mismatches.
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Taxation of companies in distress — United Kingdom
- 2023
- Heydon Wardell-Burrus
- IBFD Publications USA
- Taxation of Companies in Economic and Financial Distress
A chapter examining the tax treatment of companies in economic and financial distress in the United Kingdom. Covers topics including the impairment of loans and other commercial receivables, treatment of losses, capital injections, tax deferrals, and liability to pay taxes.
Displaying 1-10 of 18 results