Tolley's Corporation Tax Self-Assessment is aimed at all tax practitioners, corporation tax managers, company secretaries and finance directors who cannot afford to be without vital guidance on new legislation and who wish to minimise their non-compliance liabilities.The sixth edition of this popular text has been fully updated and includes the latest guidelines issued by the Inland Revenue and all relevant legislation up to Finance Act 2004. It incorporates changes to rules relating to non-resident companies and to anti-avoidance provisions relating to capital allowances. The book also deals with the changes to the rules relating to loan relationships and derivatives and further restrictions on the controlled foreign company rules, provisions relating to treasury shares and changes to the research and development rules, in addition to the latest case law and Special Commissioners decisions. Clear layout with headings and numbered paragraphs to allow for extensive cross-referencing The new regime for double taxation relief More than 50 worked examples Includes important Revenue guidance and secondary legislation to avoid the need to refer to other materials Includes the latest cor.