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| Author: | Docherty, T. |
| Title: | Business taxation : tax planning aspects. |
| Journal: | Management Accounting (London)
1989 : FEB, VOL. 67:2, p. 52-55 |
| Index terms: | COMPANY TAXATION PLANNING |
| Language: | eng |
| Abstract: | A review of the CIMA syllabus, where the examiner asks tax-planning questions, with a detailed examination and some illustrations of the best approach. Income tax, loss relief, pension contributions, corporation tax, linked with the associated companies rule and an illustration. Advanced and surplus advanced corporation tax (ACT). Groups of companies. Anti-avoidance provisions. Asset transfers within a group. Group income elections. Surrender of ACT. VAT. Capital gains tax and capital allowances. Three Figures illustrate the study. |
SCIMA