"(PUBLICATION FIRST MARKED AS OUT OF PRINT 11/11/03)Tolley's Corporation Tax Self-Assessment is aimed at all tax practitioners, corporation tax managers, company secretaries and finance directors who cannot afford to be without vital guidance on new legislation and who wish to minimise their non-compliance liabilities.The fourth edition of this popular text has been fully updated and includes the latest guidelines issued by the Inland Revenue and all relevant legislation up to Finance Act 2002. It incorporates their new regime for double taxation relief, provides in-depth coverage of the Inland Revenue code of practice for enquiries into company tax returns, and also offers guidance on quarterly instalment payments and on the use of information and penalty powers. The latest law and practice relating to the rules for transfer pricing and controlled foreign companies is also included.
Clear layout with headings and numbered paragraphs to allow for extensive cross-referencing The new regime for double taxation relief More than 50 worked examples Includes important Revenue guidance and secondary legislation to avoid the need to refer to other materials Includes the latest corporation tax returns and guidance notes"
Publisher: LexisNexis UK