Taxation

Finance Act 2017

Alan Melville (Autor)

Buch | Softcover

624 Seiten

2017 | 23rd edition
Pearson Education Limited (Verlag)
978-1-292-20080-4 (ISBN)

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Melville's Taxation: Finance Act 2018

Alan Melville

2018

Buch | Softcover

56, ¹⁰ €

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Melville’s Taxation continues to be the definitive, market-leading text on UK taxation. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this text is a comprehensive guide for students taking a first-level course in the subject.

This edition brings the book completely up to date with the provisions of the Finance Act 2017, including:

• Making Tax Digital (MTD)

• Revised Budget timetable

• Income tax in Scotland

• Cash basis for property businesses

• Employee shareholder status

• Taxation of termination payments

• The cash basis threshold

• Enabler penalties

• Reform of corporate loss relief

• Corporate interest expense restriction

• IHT main residence nil-rate band

• Deemed domicile

This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly useful for students preparing for the following examinations:

ICAEW Certificate Level, Principles of Taxation; ACCA Fundamentals Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Taxation; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation; Business Taxation and Accounting Principles; AIA Foundation Level, Auditing and Taxation; IFA Level 4, Tax for SMEs.

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

Review Questions (Set A)

PART 2 CAPITAL GAINS TAX

17 - Introduction to capital gains tax

18 - Computation of fains and losses

19 - Chattels and wasting assets

20 - Shares and securities

21 - Principal private residence

22 - CGT reliefs

Review Questions (Set B)

PART 3 CORPORATION TAX

23 - Introduction to corporation tax

24 - Corporate chargeable gains

25 - Computation and payment of the corporation tax liability

26 - Corporation tax losses

27 - Close companies and investment companies

28 - Groups of companies and reconstructions

Review Questions (Set C)

PART 4 MISCELLANEOUS

29 - Value added tax (1)

30 - Value added tax (2)

31 - Inheritance tax

32 - Overseas aspects of taxation

Review Questions (Set D)

PART 5 ANSWERS

Erscheinungsdatum	07.08.2017
Verlagsort	Harlow
Sprache	englisch
Maße	189 x 246 mm
Gewicht	1180 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-292-20080-4 / 1292200804
ISBN-13	978-1-292-20080-4 / 9781292200804
Zustand	Neuware