Description
Book SynopsisAlan Melville FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years' experience of teaching taxation, accounting and financial reporting.
Table of ContentsPreface Acknowledgements Summary of tax data Part 1 Income Tax and National Insurance
- Introduction to the UK tax system
- Introduction to income tax
- Personal allowances
- Payments and gifts eligible for tax relief
- Income from property
- Income from savings and investments
- Income from employment (1)
- Income from employment (2)
- Income from self-employment: Computation of income
- Income from self-employment: Basis periods
- Income from self-employment: Capital allowances
- Income from self-employment: Trading losses
- Income from self-employment: Partnerships
- Pension contributions
- Payment of income tax, interest and penalties
- National Insurance contributions
Part 2 Capital Gains Tax
- Introduction to capital gains tax
- Computation of gains and losses
- Chattels and wasting assets
- Shares and securities
- Principal private residence
- CGT reliefs
Part 3 Corporation Tax
- Introduction to corporation tax
- Corporate chargeable gains
- Computation and payment of the corporation tax liability
- Corporation tax losses
- Close companies and investment companies
- Groups of companies and reconstructions
Part 4 Miscellaneous
- Value added tax (1)
- Value added tax (2)
- Inheritance tax
- Overseas aspects of taxation
Part 5 Answers Index
