The Bloomsbury Professional Tax Guide 2017/18

ISBN-13: 9781526501899 / Angielski / Miękka / 2017 / 984 str.

The TACS Partnership

Opis

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.

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 Income tax planning Part 2 Capital Gains Tax 11 Capital gains tax (CGT) – outline 12 Disposals 13 Reliefs 14 Particular assets and situations 15 Planning and other issues Part 3 Corporation Tax 16 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 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 Making tax digital 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