Tolley's Tax Guide 2024-25

1. Introduction
2. Income tax and tax credits: general principles
3. Corporation tax: general principles
4. Capital gains tax: general principles
5. Inheritance tax: general principles
6. Stamp taxes
7. Value added tax: general principles
8. Council tax and business rates
9. Administration
10. Employments ? taxable income and allowable deductions
11. Employee share options and awards
12. Directors of small and family companies
13. National insurance contributions ? employees and employers
14. Statutory sick pay and statutory maternity etc pay
15. Golden handcuffs and golden handshakes
16. Pension provision
17. Personal pension schemes
18. Sole trader, partnership or company?
19. Starting up a new small or part-time business
20. How are business profits calculated?
21. How are business profits charged to tax?
22. Capital allowances
23. Partnerships
24. National insurance contributions for the self-employed
25. Losses of sole traders and partners
26. Company losses
27. Transfer of business to or from limited company
28. Selling the family company
29. Encouraging business investment and enterprise
30. The family home
31. A country life: farms and woodlands
32. Investing in land and buildings
33. Family matters
34. Especially for the senior citizen
35. Making a will and estate planning
36. Tax on investments
37. Investing in banks and building societies
38. Investing in stocks and shares
39. Chattels and valuables
40. Sensible use of life insurance
41. The overseas element
42. Trusts and estates
43. Charities and charitable trusts
44. Contractors and subcontractors in the construction industry
45. Main anti-avoidance provisions
Subject index