The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Displaying 1-16 of 16 results
Exclusive
Dividends received
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Outlines the provisions which exempt UK dividends from taxation under the Corporation Tax Act 2009.
Exclusive
Chargeable gains
- eBook chapter
- 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.
Exclusive
Loan relationships
- eBook chapter
- 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.
Exclusive
Trading income
- eBook chapter
- 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
- eBook chapter
- 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
- eBook chapter
- 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
- eBook chapter
- 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.
Exclusive
Corporation tax
- eBook chapter
- 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.
Exclusive
Global corporate tax handbook 2023
- eBook
- 2023
- IBFD
- IBFD
Surveys 101 different tax systems from around the world.
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Anti-avoidance
- eBook chapter
- 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
- eBook chapter
- 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.
Exclusive
Joint ventures and shareholders' agreements
- eBook
- 2022
- Susan Singleton
- Bloomsbury Professional
A guide to the law and practice in this core area of corporate law surrounding joint ventures and shareholders' agreements. Includes a number of template documents, including a shareholders’ agreement, an international joint venture agreement, and a support agreement.
Exclusive
Corporation tax
- eBook chapter
- 2021
- Malcolm James
- Spiramus
An overview of Corporation Tax in the UK, covering the basis of assessment and computation of liability (computation of trading income; losses; groups and consortia; close companies).
Exclusive
Tax appeals and administration
- eBook chapter
- 2021
- Malcolm James
- Spiramus
This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.
Exclusive
UK tax system: an introduction, The (4th edition)
- eBook
- 2021
- Malcolm James
- Spiramus
Guide to the UK tax system for tax practitioners and students.
Exclusive
Taxation: Finance Act 2019
- eBook
- 2020
- Alan Melville
- Pearson Education
The main aim of this book is to describe the UK taxation system in sufficient depth and with sufficient clarity to meet the needs of those undertaking a first course of study in taxation.
Displaying 1-16 of 16 results
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