Bloomsbury Professional Tax Guide

ISBN-13: 9781780431529 / Angielski / Miękka / 2013 / 800 str.

Opis

Written in a very accessible style, this is a highly practical and comprehensive annual guide to the full range of UK taxes. The book contains worked examples throughout and is aimed primarily at the high street practitioner in the UK who does not have the breadth of expertise or expert knowledge at his/her own firm. The book includes the following: * Part 1: 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; Income Tax Planning) * Part 2: Capital Gain Tax (Outline; Disposals; Reliefs; Particular Assets and Situations; Planning and Other Issues) * Part 3: 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 (Outline; Reliefs and Exemptions; Lifetime Transfers; Inheritance Tax on Death; Inheritance Tax and Trusts; Inheritance Tax Planning) * Part 5: Trusts and Estates (Outline; Income Tax and Trusts; Capital Gain Tax and Trusts; Inheritance Tax and Trusts; Estates) * Part 6: Value Added Tax (Outline; Registration and Deregistration; Imports and Exports; Special Value Added Tax Schemes; Other Matters; Value Added Tax Planning) * Part 7: National Insurance Contributions (Employers and Employees; Self-Employed; Class 3 National Insurance Contributions; National Insurance Contributions Planning) * Part 8: Stamp Duties (Stamp Duty and Stamp Duty Reserve Tax) * Part 9: 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)

Spis treści

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 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.