Tolley's Corporation Tax Self-assessment 2002-03

Résumé du livre

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 minimize their non-compliance liabilities, this text includes 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. Contemporary law and practice relating to the rules for transfer pricing and controlled foreign companies is also included.