The Bloomsbury Professional Tax Guide 2013/14

Part 1: Income tax: Income tax - outline
Employment
Self-employment
Share incentives
Pensions, state benefits, tax credits
Savings and investments
Land and property
Allowances, reliefs and deductions
Other income, etc
Income tax planning

Part 2: Capital gain tax: CGT - outline
Disposals
Reliefs
Particular assets and situations
Planning and other issues

Part 3: Corporation tax: Corporation tax - outline
Close companies
Corporation tax computation
Trading companies
Investment companies
Company losses (single company)
Groups of companies
Foreign matters
Particular matters
Corporation tax planning

Part 4: Inheritance tax: IHT - outline
Reliefs and exemptions, etc
Lifetime transfers
IHT on death
IHT and trusts
IHT planning

Part 5: Trusts and estates: Trusts and estates - outline
Income tax and trusts
CGT and trusts
IHT and trusts
Estates

Part 6: VAT: VAT - outline
Registration and deregistration
Imports and exports
Special VAT schemes
Other VAT matters
VAT planning

Part 7: National insurance contributions: Employers and employees
Self-employed
Class 3 NIC
NIC planning

Part 8: Stamp duties: SDLT
Stamp duty and stamp duty reserve tax

Part 9: HMRC powers, penalties, etc: HMRC powers, penalties, etc - outline
Filing of forms
HMRC enquiries, discovery, etc
Payment of tax
Interest and penalties
Time limits for claims, elections, etc
Record keeping
HMRC inspections

Part 10: Leaving or arriving in the UK: Residence, ordinary residence and domicile
Taxation of individuals not resident in the UK, or not domiciled in the UK
The remittance basis
Double taxation relief.