Bloomsbury Professional Tax Guide 2017/18

Informationen zum Autor The TACS Partnership is an independent tax consultancy practice specialising in all aspects of direct and indirect taxation Vorwort A comprehensive annual guide to the full range of UK taxes, this is a highly practical guide written in a very accessible style. Zusammenfassung 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. Inhaltsverzeichnis Part 1 Income Tax1 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 Tax11 Capital gains tax (CGT) – outline 12 Disposals 13 Reliefs 14 Particular assets and situations 15 Planning and other issues Part 3 Corporation Tax16 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 Tax27 Inheritance tax (IHT) – outline 28 Reliefs and exemptions, etc 29 Lifetime transfers 30 IHT on death 31 IHT planning Part 5 Trusts and Estates32 Trusts and estates – outline 33 Income tax and trusts 34 Capital gains tax and trusts 35 Inheritance tax and trusts 36 Estates Part 6 VAT37 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 Contributions43 National Insurance – employers and employees 44 National Insurance – self-employed 45 Class 3 NICs 46 NIC planning Part 8 Stamp Duties47 Stamp duty land tax 48 Stamp duty and stamp duty reserve tax Part 9 HMRC Powers, Penalties, etc49 HMRC powers and penalties, etc – an overvie...

Product details

• Authors: The TACS Partnership
• Publisher: Bloomsbury
• Languages: English
• Product format: Paperback / Softback
• Released: 30.11.2017
• EAN: 9781526501899
• ISBN: 978-1-5265-0189-9
• No. of pages: 984
• Subjects: Non-fiction book > Dictionaries, reference works; Social sciences, law, business > Law > Taxes