Taxation

The Bloomsbury Professional Tax Guide 2016/17

By The TACS Partnership
Bloomsbury Professional (formerly Tottel Publishing) November 2016

Specifications

ISBN-13
9781784513887
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
November 2016
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

A comprehensive annual guide to the full range of UK taxes, this is a highly practical guide written in a very accessible style. It is aimed primarily at the high street practitioner who does not have the breadth of expertise or expert knowledge at his/her own firm. Contains worked examples throughout.

Table of Contents

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.
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
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