Alan Melville

Taxation Finance Act 2023 (eBook, ePUB)

• Format: ePub

Produktbeschreibung

Gain a clear understanding of UK taxation rules and policies for 2023 Taxation, 29th edition, by Melville, updated with both Finance Acts in 2023, is the market-leading text on UK taxation and is known for its comprehensive coverage of the changes introduced by the annual Budget.

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Produktdetails

• Verlag: Pearson HigherEducation
• Altersempfehlung: ab 18 Jahre
• Erscheinungstermin: 1. August 2023
• Englisch
• ISBN-13: 9781292729275
• Artikelnr.: 68534680

Autorenporträt

Alan Melville FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years' experience of teaching accounting and financial reporting.

Inhaltsangabe

PrefaceAcknowledgementsSummary of tax dataPart 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 AnswersIndex