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Taxation
Financial Times Prentice Hall (Verlag)
978-0-273-63832-2 (ISBN)
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The second edition of the comprehensive Taxation provides coverage of both the theoretical and practical aspects of taxation in the UK. The intricacies of the taxation system are explained in a simple and approachable style with many worked examples. The new edition has been brought up to date with both the changes introduced by the Finance Act 1998 and the 1999 budget proposals. Part 1 gives students a grounding in the economic theory of taxation. The aim is to provide a basic understanding of theory to build confidence in the subject and encourage further exploration of the end-of-chapter readings. The practical aspects of assessing liability to income tax, capital gains tax, corporation tax and VAT are covered in Parts 2 to 5. While the chapters in these Parts give the students plenty of opportunity to practise tax computations, the 'why' as well as the 'how' is explained through examples and references to revenue case law. Tax planning opportunities are also highlighted. Part 6 examines the PAYE system and the administrative organisation of the Inland Revenue.
Self assessment of income and capital gains tax and the move towards corporate self assessment are covered in this Part. Review Questions are provided at the end of Part 1, and a range of Practice Questions at the end of each of the other Parts. To enable the students to practise their computational skills further, new self test questions have been included, where appropriate, with suggested solutions given at the end of the book. An accompanying Instructor's Manual is available to lecturers. Taxation: Theory and Practice is aimed at undergraduates taking an option in taxation in their second or third year of study, although professional accountancy students of the ACCA, CIMA, ATT and ICAEW should also find the book a valuable learning resource.
PART 1 The theory of taxation 1. Introduction to the theory of taxation 2. Income taxation 3. The taxation of wealth 4. Company taxation 5. Indirect taxation 6. Taxation evasion and avoidance 7. The UK tax system as a whole 8. Taxation and international trade PART 2 Income tax 9. Introduction of income tax 10. Business income 11. Capital allowance 12. Relief for trading losses 13. Income from employment 14. National insurance contributions 15. Provision for retirement 16. Investment income 17. The unified tax computation 18. Overseas aspects of income tax 19. Taxation of estate income 20. Income tax on trusts PART 3 Capital gains tax 21. Introduction to capital gains tax 22. The computation of gains and losses 23. Chattels and waiting assets 24. Compensation and insurance money 25. Land and property 26. Shares and Security 27. Capital gains tax reliefs 28. Partnership gains 29. Overseas aspects of GCT 30. Capital gains tax estates and trusts PART 4 Corporation tax 31. The charge to corporation tax 32. Advance corporation tax and income tax 33. Loss relief 34. Close companies 35. Investment companies 36. Groups of companies 37. Overseas aspects of corporation tax PART 5 Introduction to value added tax 38. The supply of goods and services 39. Registration 40. The VAT system an accounting for VAT 41. The administration of VAT PART 6 The administrative of direct taxation in the UK 42. Administration of income tax and capital gains tax 43. Due dates, interest and penalties 44. The pay as you earn system 45. The administration of corporation tax APPENDICES Appendix 1: Summary of rates and allowances Appendix 2: Answers to self-testing questions
Verlagsort | Harlow |
---|---|
Sprache | englisch |
Maße | 190 x 247 mm |
Gewicht | 1155 g |
Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 0-273-63832-7 / 0273638327 |
ISBN-13 | 978-0-273-63832-2 / 9780273638322 |
Zustand | Neuware |
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