The Bloomsbury Professional Tax Guide 2016/17

ISBN-13: 9781784513887 / Angielski / Miękka / 2016 / 1010 str.

The Tacs Partnership

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 planning Part 5 Trusts and Estates 32 Trusts and estates – outline 33 Income tax and trusts 34 Capital gains tax and trusts 35 Inheritance tax and trusts 36 Estates Part 6 VAT 37 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 Contributions 43 National Insurance – employers and employees 44 National Insurance – self-employed 45 Class 3 NICs 46 NIC planning Part 8 Stamp Duties 47 Stamp duty land tax 48 Stamp duty and stamp duty reserve tax Part 9 HMRC Powers, Penalties, etc 49 HMRC powers and penalties, etc – an overview 50 Filing returns and paying tax 51 HMRC enquiries 52 Payment of tax 53 Interest and penalties 54 Reporting tax ‘schemes’ 55 Record keeping Part 10 Leaving or Arriving in the UK 56 Residence and domicile 57 Taxation of individuals not resident in the UK, or not domiciled in the UK 58 Double taxation relief Part 11 Financial Reporting 59 Financial reporting