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2b42 Sale and Leaseback

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Sale and Leaseback

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Sale and Leaseback
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Sale and Leaseback

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Corporation Tax

2b01 Introduction to Corporation Tax

2b02-a Computation of Corporation Tax - Part A

2b02-b Computation of Corporation Tax - Part B

2b02-c Computation of Corporation Tax - Part C

2b03 Associated Companies

2b04 Long Periods of Account

2b05 Corporation Tax Self Assessment (CTSA)

2b06 Payment of Corporation Tax

2b07 Interest on Late Paid Tax and Repayments

2b08-a CTSA Penalty Regime - Part A

2b08-b CTSA Penalty Regime - Part B

2b09 Property Income

2b10 Loan Relationships - Basics

2b11-a Loan Relationships - Connected Companies - Part A

2b11-b Loan Relationships - Connected Companies - Part B

2b12 Loan Relationships - Advanced Aspects

2b13 Relief for Trading Losses

2b14 Relief for Other Losses

2b15-a Corporate Capital Gains - Part A

2b15-b Corporate Capital Gains - Part B

2b15-c Corporate Capital Gains - Part C

2b16-a Intangible Fixed Assets - Part A

2b16-b Intangible Fixed Assets - Part B

2b17-a Research and Development Expenditure - Part A

2b17-b Research and Development Expenditure - Part B

2b17-c Research and Development Expenditure - Part C

2b18 Companies with Investment Business

2b19 The Principles of Group Relief

2b20 Group Relief - Further Aspects

2b21 Consortium Relief

2b22 Group Consortium Companies

2b23 Group Administration

2b24-a Group Capital Gains - Part A

2b24-b Group Capital Gains - Part B

2b25 Group Gains - Further Aspects

2b27-a Substantial Shareholdings Exemption - Part A

2b27-b Substantial Shareholdings Exemption - Part B

2b28 Change in Ownership of a Company

2b29-a Transfer of Trades - Part A

2b29-b Transfer of Trades - Part B

2b31 Sale of Shares

2b32 Close Company Definition

2b33 Close Company Implications (1)

2b34 Close Company Implications (2)

2b36 Accounting for Income Tax

2b37-a Tax Law and Accounting Practice - Part A

2b37-b Tax Law and Accounting Practice - Part B

2b38 Tax and Provisions

2b39 Purchase of Own Shares

2b40 Administration and Liquidation

2b41 Informal Winding Up

2b42 Sale and Leaseback