Taxation

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. Tax evasion and avoidance 
7. The UK tax system as a whole 
8. Taxation and international trade
Review questions. 
PART 2: Income tax. 
9. Introduction to income tax 
10. Business income 
11. Capital allowances 
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 trust
Practice questions.
PART 3: Capital gains tax. 
21. Introduction to capital gains tax 
22. The computation of gains and losses 
23. Chattels and wasting 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 CGT 
30. Capital gains tax on estates and trusts
Practice questions.
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
Practice questions. 
PART 5: Introduction to value added tax. 
38. The supply of goods and services 
39. Registration 
40. The VAT system and accounting for VAT
41. The administration of VAT
Practice questions. 
PART 6: The administration 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
Practice questions. 
Appendix 1: Important law case. 
Appendix 2: Summary of rates and allowances. 
Appendix 3: Answers to self assessment questions. 
Index.