The book provides a comprehensive overview of corporation tax, integrating legislation, case law, and supplementary materials. It covers essential aspects such as compliance, planning, and the process of agreeing liabilities, making it a valuable resource for understanding this intricate and evolving area of taxation.
The book offers a clear and concise overview of Capital Gains Tax (CGT) law and practice, organized in an accessible alphabetical format. It includes essential source materials and features extensive cross-referencing between chapters, facilitating quick access to relevant information for readers seeking guidance on CGT.
This latest edition confirms the publication's illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2020.
Focusing on capital allowances, this guide features practical text which is complemented by a detailed tax planning section written by a partner at Francis Clark Chartered Accountants. It offers worked examples, full reference to case law, and HMRC pronouncements.