Tolley's Tax Guide 2014-15

1. Introduction; 2. Income tax and tax credits: general principles; 3. Corporation tax: general principles; 4. Capital gains tax: general principles; 5. Inheritance tax: general principles; 6. Stamp taxes; 7. Value added tax: general principles; 8. Council tax and business rates; 9. Dealing with the Revenue; 10. Employments — income chargeable and allowable deductions; 11. Employee share options and awards; 12. Directors of small and family companies; 13. National insurance contributions — employees and employers; 14. Statutory sick pay and statutory maternity etc pay;
15. Golden handcuffs and golden handshakes; 16. Occupational pension schemes; 17. Personal pension schemes; 18. Sole trader, partnership or company? 19. Starting up a new small or part-time business; 20. How are business profits calculated? 21. How are business profits charged to tax? 22. Capital allowances; 23. Partnerships; 24. National insurance contributions for the self-employed; 25. Losses of sole traders and partners; 26. Company losses; 27. Transfer of business to limited company; 28. Selling the family company; 29. Encouraging business investment, enterprise and efficiency; 30. Your family home; 31. A country life: farms and woodlands; 32. Investing in land and buildings; 33. Family matters; 34. Especially for the senior citizen; 35. Making a will and post-death planning; 36. Tax on your investments; 37. Investing in banks and building societies; 38. Investing in stocks and shares; 39. Chattels and valuables; 40. Sensible use of life insurance; 41. The overseas element; 42. Trusts and estates; 43. Charities and charitable trusts; 44. Subcontractors in the construction industry; 45. Main anti-avoidance provisions; Subject index