The Bloomsbury Professional Tax Guide 2017/18

The TACS Partnership is an independent tax consultancy practice specialising in all aspects of direct and indirect taxation

Part 1 Income Tax
1 Income tax – outline
2 Employment taxation
3 Self-employment
4 Capital allowances
5 Share incentives
6 Pensions, state benefits and tax credits
7 Savings and investments
8 Land and property
9 Allowances, reliefs and deductions
10 Income tax planning
Part 2 Capital Gains Tax
11 Capital gains tax (CGT) – outline
12 Disposals
13 Reliefs
14 Particular assets and situations
15 Planning and other issues
Part 3 Corporation Tax
16 Corporation tax
17 Close companies
18 Trading companies
19 Loan relationships
20 Property businesses
21 Companies with investment business
22 Charities and other non-commercial entities
23 Groups of companies
24 Foreign matters
25 Particular matters
26 Corporation tax planning
Part 4 Inheritance Tax
27 Inheritance tax (IHT) – outline
28 Reliefs and exemptions, etc
29 Lifetime transfers
30 IHT on death
31 IHT planning
Part 5 Trusts and Estates
32 Trusts and estates – outline
33 Income tax and trusts
34 Capital gains tax and trusts
35 Inheritance tax and trusts
36 Estates
Part 6 VAT
37 Value added tax – outline
38 VAT – registration and deregistration
39 VAT – place of supply
40 VAT – simplification schemes for small business
41 VAT – special schemes and partial exemption
42 VAT – land and property
Part 7 National Insurance Contributions
43 National Insurance – employers and employees
44 National Insurance – self-employed
45 Class 3 NICs
46 NIC planning
Part 8 Stamp Duties
47 Stamp duty land tax
48 Stamp duty and stamp duty reserve tax
Part 9 HMRC Powers, Penalties, etc
49 HMRC powers and penalties, etc – an overview
50 Filing returns and paying tax
51 Making tax digital
52 HMRC enquiries
53 Payment of tax
54 Interest and penalties
55 Reporting tax ‘schemes’
56 Record keeping
Part 10 Leaving or Arriving in the UK
57 Residence and domicile
58 Taxation of individuals not resident in the UK, or not domiciled in the UK
59 Double taxation relief
Part 11 Financial Reporting
60 Financial reporting