In alphabetical order, from Accounting Periods to Voluntary Associations, it brings together all the legislation, case law and ancillary material you need to deal with all aspects of corporation tax compliance, planning and agreeing liabilities.
What’s new to Tolley’s Corporation Tax 2011-12:
Changes in the rate of Corporation tax and how will corporation tax be reduced:
- from 1 April 2011, the main rate of corporation tax will be reduced to 26%
- from 1 April 2012 the tax will be reduced to 25%
- from 1 April 2013 the tax will drop to 24%
- from 1 April 2014 it will be 23%
The small companies’ rate will be reduced to 20% from 1 April 2011.
Included in Tolley's Corporation Tax 2011-12:
- A detailed subject index, internal chapter indexes for longer chapters, comprehensive tables of legislation and cases
- Tolley'sCorporation Tax also cover the law and practice for at least the last four years, to help you with areas such as claims, late assessments and investigation work
- Full references to source materials ensure you will overlook nothing of importance
- Tolley's Corporation Tax 2011-12 contains over 50 worked examples are included to clarify complex points
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