Melville's Taxation: Finance Act 2020

Alan Melville FCA BSc Cert Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years’ experience of teaching accounting and taxation.    For this edition, updates to the Companion Website questions have been provided by Richard Poole FCCA BSc (Hons.), Classroom and Online Tutor, specialising in Tax, Audit and Financial Reporting.

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 gains 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