Taxation : Finance Act 2018 /

Melville, Alan,

Taxation : Finance Act 2018 / Alan Melville, FCA, BSc, Cert. Ed. - Twenty-Fourth edition. - xiv, 610 pages ; 25 cm.

Includes index.

Introduction to the UK tax system -- Introduction to income tax -- Personal allowances -- Payments and gifts eligible for tax relief -- Income from property -- Income from savings and investments -- Income from employment (1 & 2) -- Income from self-employment : computation of income -- Income from self-employment : basis periods -- Income from self-employment : capital allowances -- Income from self-employment : trading losses -- Income from self-employment : partnerships -- Pension contributions -- Payment of income tax, interest and penalties -- National insurance contributions -- Introduction to capital gains tax -- Computation of gains and losses -- Chattels and wasting assets -- Shares and securities -- Principal private residences -- CGT reliefs -- Introduction to corporation tax -- Corporate chargeable gains -- Computation and payment of the corporation tax liability -- Corporation tax losses -- Close companies and companies with investment business -- Groups of companies and reconstructions -- Value added tax (1 & 2) -- Inheritance tax -- Overseas aspects of taxation.

9781292248509

2015027507


Great Britain. Finance Act 2015.


Taxation--Law and legislation--Great Britain--Problems, exercises, etc.

KD5359.6 / .M45 2019