Alan Melville

Taxation: Finance Act 2024

• Broschiertes Buch

Produktbeschreibung

The best-selling Taxation is now in its 30th edition, providing a clear understanding of the tax rules and policies in the UK for 2024. With its comprehensive coverage of the changes introduced by the annual Budget, as well as well-structured layout and updated content, this is the most essential core text for students studying the subject.

Produktdetails

• Verlag: Pearson Education Limited
• Erscheinungstermin: 27. Juli 2024
• Englisch
• ISBN-13: 9781292730370
• ISBN-10: 1292730374
• Artikelnr.: 70370581

Inhaltsangabe

* Preface
* Acknowledgements
* Summary of tax data
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
Part 2 Capital Gains Tax
1. Introduction to capital gains tax
2. Computation of gains and losses
3. Chattels and wasting assets
4. Shares and securities
5. Principal private residence
6. CGT reliefs
Part 3 Corporation Tax
7. Introduction to corporation tax
8. Corporate chargeable gains
9. Computation and payment of the corporation tax liability
10. Corporation tax losses
11. Close companies and investment companies
12. Groups of companies and reconstructions
Part 4 Miscellaneous
13. Value added tax (1)
14. Value added tax (2)
15. Inheritance tax
16. Overseas aspects of taxation
Part 5 Answers
Index