Rayney on Corporate Tax
- What’s new in Rayney on Corporate Tax?
- ¶10-000 GENERAL OUTLINE OF CORPORATION TAX
- ¶20-000 COMPUTING THE TAXABLE TOTAL PROFITS
- ¶30-000 CALCULATING THE CORPORATION TAX LIABILITY
- ¶40-000 TAX PAYMENT, SELF-ASSESSMENT AND FILING REGIME
- ¶50-000 CALCULATING THE TAX-ADJUSTED TRADING PROFIT
- ¶60-000 CAPITAL ALLOWANCES
- ¶70-000 CORPORATE CAPITAL GAINS, DEBT & INTANGIBLES
- ¶80-000 DISTRIBUTIONS, PURCHASE OF OWN SHARES AND INCOME TAX
- ¶90-000 LOSS RELIEF FOR THE SINGLE COMPANY
- ¶100-000 GROUP/CONSORTIUM RELIEF & SURRENDER OF TAX REFUNDS
- ¶110-000 GROUP TRANSACTIONS, RECONSTRUCTIONS AND MERGERS
- ¶120-000 DTR AND OVERSEAS INCOME, CONTROLLED FOREIGN COMPANIES ETC.
- ¶130-000 CLOSE COMPANIES AND PERSONAL SERVICE COMPANIES
- ¶140-000 COMPANIES WITH INVESTMENT BUSINESSES AND INVESTMENT COMPANIES
- ¶150-000 PREPARATION OF THE CORPORATION TAX RETURN
- ¶160-000 ACCOUNTING FOR TAXATION IN THE STATUTORY ACCOUNTS
- ¶200-000 Standard letters and emails
- ¶210-000 Claims and Elections
Welcome to the Rayney on Corporate Tax, Croner-i's practical commentary on company tax.
The links in the panel to the left guide you to the principal components of the service, as follows:
- Commentary - straightforward explanations of the most common aspects of corporation tax, with helpful worked examples and expert guidance on all current legislation, latest tax planning tips and HMRC practice. Standard working papers for tax computations and tax accounting plus completed CTSA forms and a complete set of pro forma year-end tax working papers that can be customised.
- Indexes - topic index and lists of references to legislation, concessions and statements in commentary.
Also included in the service are:
- Tax – Key Data – direct access to the relevant content for the latest key data.
- Red Tax Legislation – the online version of the relevant part of the market leading Red Book, updated weekly and fully integrated with the rest of the service.
- Cases – a database of relevant court cases and tribunal decisions. Each case has a full headnote and is integrated with the rest of the service.
- HMRC Manuals – the full text of relevant Manuals, updated weekly and integrated with the rest of the service.
This service was written and is updated by Peter Rayney CTA (Fellow), FCA, TEP of Peter Rayney Tax Consulting Ltd.
We welcome contact from our customers. If you have a comment on the editorial content of Rayney on Corporate Tax, please click here to email your views to us. We look forward to hearing from you.