Bloomsbury Professional Tax Guide

Informationen zum Autor The TACS Partnership is an independent tax consultancy practice specialising in all aspects of direct and indirect taxation Klappentext A comprehensive annual guide to the full range of UK taxes, this is a highly practical guide written in a very accessible style. It is aimed primarily at the high street practitioner who does not have the breadth of expertise or expert knowledge at his/her own firm. Contains worked examples throughout.Part 1: Income tax: Income tax - outline; Employment; Self-employment; Share incentives; Pensions, state benefits, tax credits; Savings and investments; Land and property; Allowances, reliefs and deductions; Other income, etc; Income tax planning; Part 2: Capital gain tax: CGT - outline; Disposals; Reliefs; Particular assets and situations; Planning and other issues; Part 3: Corporation tax: Corporation tax - outline; Close companies; Corporation tax computation; Trading companies; Investment companies; Company losses (single company); Groups of companies; Foreign matters; Particular matters; Corporation tax planning; Part 4: Inheritance tax: IHT - outline; Reliefs and exemptions, etc; Lifetime transfers; IHT on death; IHT and trusts; IHT planning; Part 5: Trusts and estates: Trusts and estates - outline; Income tax and trusts; CGT and trusts; IHT and trusts; Estates; Part 6: VAT: VAT - outline; Registration and deregistration; Imports and exports; Special VAT schemes; Other VAT matters; VAT planning; Part 7: National insurance contributions: Employers and employees; Self-employed; Class 3 NIC; NIC planning; Part 8: Stamp duties: SDLT; Stamp duty and stamp duty reserve tax; Part 9: HMRC powers, penalties, etc: HMRC powers, penalties, etc - outline; Filing of forms; HMRC enquiries, discovery, etc; Payment of tax; Interest and penalties; Time limits for claims, elections, etc; Record keeping; HMRC inspections; Part 10: Leaving or arriving in the UK: Residence, ordinary residence and domicile; Taxation of individuals not resident in the UK, or not domiciled in the UK; The remittance basis; Double taxation relief.Previous ISBN: 9781847667694 Inhaltsverzeichnis 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 Tax in retirement - an overview; 11 Income Tax Planning; Part 2 Capital Gains Tax: 12 Capital Gains Tax (CGT) - Outline; 13 Disposals; 14 Reliefs; 15 Particular assets and situations; 16 Planning and other issues; Part 3 Corporation Tax: 17 Corporation Tax; 18 Close companies; 19 Trading companies; 20 Loan relationships; 21 Property businesses; 22 Companies with investment business; 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 and trusts; 32 IHT planning; Part 5 Trusts and Estates: 33 Trusts and estates - outline; 34 Income tax and trusts; 35 Capital gains tax and trusts; 36 Inheritance tax and trusts; 37 Estates; Part 6 VAT: 38 Value Added Tax - Outline; 39 VAT - Registration and deregistration; 40 VAT - Place of supply; 41 VAT - Simplification schemes for small business; 42 VAT - Special schemes and partial exemption; 43 VAT - Land and property; Part 7 National Insurance Contributions: 44 National insurance - Employers and employees; 45 National insurance - self-employed; 46 Class 3 NICs; 47 NIC Planning; Part 8 Stamp Duties: 48 Stamp duty land tax; 49 Stamp duty and stamp duty reserve tax; Part 9 HMRC Powers, Penalties, etc: 50 HMRC Powers and Penalties etc: an Overview; 51 Filing returns and paying tax; 52 HMRC enquiries; 53 Payment of tax; 54 Interest and penalties; 55 Reporting tax 'schemes'; 56...

Product details

• Authors: The TACS Partnership
• Publisher: Bloomsbury
• Languages: English
• Product format: Paperback / Softback
• Released: 24.09.2013
• EAN: 9781780431529
• ISBN: 978-1-78043-152-9
• No. of pages: 964
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law