Corporation Tax

The book provides a full treatment of the principles of corporation tax for students of professional bodies studying for final taxation examinations. The authors have many years of experience of presenting the subject to students at all stages in their careers, from first- year students at university or college through to students at final professional levels and beyond. The fruits of this experience are seen in the step-by-step approach to the subject, each development being closely related to the legislation which is explained in the simplest possible terms and illustrated in numerous examples.