Taxation : Finance Act 2021/
Melville, Alan.
Taxation : Finance Act 2021/ Alan Melville. - 27th ed. - New York : Pearson, 2022 - xiii,610 p. ; 25 cm.
Includes index.
Introduction to the UK tax system -- Introduction to income tax -- Personal allowances -- Payments and gifts eligible for tax relief -- Income from property -- Income from savings and investments -- Income from employment -- Income from self-employment : computation of income -- Income from self-employment : basis periods -- Income from self-employment : capital allowances -- Income from self-employment : trading losses -- Income from self-employment : partnerships -- Pension contributions -- Payment of income tax, surcharges, interest and penalties -- National insurance contributions -- Introduction to capital gains tax -- Computation of gains and losses -- Chattels and wasting assets -- Shares and securities -- Principal private residences -- CGT reliefs -- Introduction to corporation tax -- Corporate chargeable gains -- Computation and payment of the corporation tax liability -- Income tax and advance corporation tax -- Corporation tax losses -- Close companies and companies with investment business -- Groups of companies and reconstructions -- Value added tax (1) -- Value added tax (2) -- Inheritance tax -- Overseas aspects of taxation.
9781292406725
2010036764
Great Britain. Finance Act.
Taxation--Great Britain-- --
KD5359.6 / .M45 2011
336.200941 / M531
Taxation : Finance Act 2021/ Alan Melville. - 27th ed. - New York : Pearson, 2022 - xiii,610 p. ; 25 cm.
Includes index.
Introduction to the UK tax system -- Introduction to income tax -- Personal allowances -- Payments and gifts eligible for tax relief -- Income from property -- Income from savings and investments -- Income from employment -- Income from self-employment : computation of income -- Income from self-employment : basis periods -- Income from self-employment : capital allowances -- Income from self-employment : trading losses -- Income from self-employment : partnerships -- Pension contributions -- Payment of income tax, surcharges, interest and penalties -- National insurance contributions -- Introduction to capital gains tax -- Computation of gains and losses -- Chattels and wasting assets -- Shares and securities -- Principal private residences -- CGT reliefs -- Introduction to corporation tax -- Corporate chargeable gains -- Computation and payment of the corporation tax liability -- Income tax and advance corporation tax -- Corporation tax losses -- Close companies and companies with investment business -- Groups of companies and reconstructions -- Value added tax (1) -- Value added tax (2) -- Inheritance tax -- Overseas aspects of taxation.
9781292406725
2010036764
Great Britain. Finance Act.
Taxation--Great Britain-- --
KD5359.6 / .M45 2011
336.200941 / M531