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Melville's Taxation: Finance Act 2019 25th Edition

Melville's Taxation: Finance Act 2019 25th Edition

Name: Melville's Taxation: Finance Act 2019 25th Edition
Brand: Clearance
SKU: 9781292293189
Price: 133.00 HKD
Availability: InStock
Author: Alan Melville
ISBN: 9781292293189

By Alan Melville

Clearance August 2019

Specifications

ISBN-13: 9781292293189
Publisher: Clearance
Publication: August 2019
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

This edition brings the book completely up to date with the provisions of Finance Act 2019, including:

Substantial increase in income tax higher rate threshold
Revised Scottish income tax limits
Benefits in kind for electric motor cars · Capital allowances special rate reduction
Annual investment allowance temporary increase
Structures and buildings allowances
Reform of NICs employment allowance
Retention of Class 2 NICs
PPR relief for final period of ownership
Changes to CGT entrepreneurs' relief conditions
Corporate capital losses restriction
Further extension to freezing of VAT thresholds

PART 1 INCOME TAX AND NATIONAL INSURANCE; 1.
- Introduction to the UK tax system: 2.
- Introduction to income tax: 3- Personal allowances; 4.
- Payments and gifts eligible for tax relief: 5.
- Income from property: 6.
- Income from savings and investments: 7.
- Income from employment (1): 8.
- Income from employment (2): 9.
- Income from self-employment: Computation of income: 10.
- Income from self-employment: Basis periods: 11.
- Income from self-employment: Capital allowances: 12.
- Income from self-employment: Trading losses: 13.
- Income from self-employment: Partnerships: 14.
- Pension contributions: 15- Payment of income tax, interest and penalties; 16.
- National insurance contributions: Review Questions (Set A); PART 2 CAPITAL GAINS TAX; 17.
- Introduction to capital gains tax: 18.
- Computation of gains and losses: 19.
- Chattels and wasting assets: 20.
- Shares and securities: 21.
- Principal private residence: 22.
- CGT reliefs: Review Questions (Set B); PART 3 CORPORATION TAX; 23.
- Introduction to corporation tax: 24.
- Corporate chargeable gains: 25.
- Computation and payment of the corporation tax liability: 26.
- Corporation tax losses: 27.
- Close companies and investment companies: 28.
- Groups of companies and reconstructions: Review Questions (Set C); PART 4 MISCELLANEOUS; 29.
- Value added tax (1): 30.
- Value added tax (2): 31.
- Inheritance tax: 32.
- Overseas aspects of taxation: Review Questions (Set D); PART 5 ANSWERS