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Displaying 1-10 of 12 results
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Trading losses
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A chapter detailing the ways in which trading losses may be relieved, aimed at small businesses in the UK. Reference is made to relevant legislation, including the Income Tax Act 2007.
Exclusive
Property income
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
An overview of taxation of property as it pertains to small businesses in the UK, determined by the Income Tax (Trading and Other Income) Act 2005 and other legislation. This chapter has sections on the basis of assessment, relief for capital expenditure, losses, and furnished holiday lettings (FHLs).
Exclusive
Trading losses: introduction
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Sets out the principal ways of relieving trading losses under the Income Tax Act 2007.
Exclusive
Taxation of trading income
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Chapter on the taxation of trading income which starts with the statutory definition of trading and goes on to look at a list of potential expenditure from repairs to websites. Key cases are referenced throughout the text, as well as the specifics of the Income Tax (Trading and Other Income) Act 2005.
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Trading income case law
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A summary of the income tax case law that has determined the tests and precedents relevant to trading income. This section covers badges of trade, trading or investment, profit motive, subject matter, frequency of transactions, length of ownership, supplementary work, and the manner in which assets are acquired and sold.
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Subscriptions and donations
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A short paragraph explaining the test of 'wholly and exclusively' for determining the deductibility of subscriptions and donations. The relevant piece of legislation is the Income Tax (Trading and Other Income Act) 2005.
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Partnerships
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A full chapter on the taxation of partnerships, including limited partnerships and LLPs. It focuses mainly on Income Tax, but includes a detailed subsection on Capital Gains Tax.
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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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Personal allowances deducted from net income
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Introduces personal allowance and blind persons's allowance for taxable income. Also covers the trading allowance and property allowance.
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Trading income
- 2021
- Malcolm James
- Spiramus
An overview of the treatment of trading income, covering definitions of trading, deductible expenditure, basis periods and losses.
Displaying 1-10 of 12 results