Taxation and Self Assessment
Incorporating the 2004 Finance Act
Format:Paperback
Publisher:Cengage Learning EMEA
Published:19th Aug '04
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This comprehensive and popular annual textbook provides students with a thorough knowledge of: � Income tax � Corporation tax � Taxation of chargeable gains � Inheritance tax � Value added tax Taxation and Self-Assessment 2004 has been updated for those provisions of the Finance Act 2004 that relate to the income tax year 2004/5. In particular it incorporates all the personal tax rates and allowances, and reliefs, together with changes in the capital allowances for self-employed businesses. Corporation tax changes include the new non-corporate distribution provisions, transfer pricing, relief for companies with investment business, and capital allowances. The sections on taxation of chargeable gains, inheritance tax and value added tax have been updated to reflect the rates, allowances and reliefs applicable for the tax year 2004/5. The book provides numerous illustrative examples of the practical operation of statute and case law and includes end-of-chapter questions for self-testing. A Lecturer�s Guide containing Answers to Further Questions is available from the publisher�s website: http://hed.thomsonlearning.co.uk/
Preface Abbreviations and statutes Summary of main changes 2004/5 Part I: Income tax 1 General principles 2 Administration 3 Personal allowances and reliefs 4 Charges on income and interest paid 5 Income from savings 6 Income from employment I - general aspects 7 Income from employment II - international aspects 8 Income from employment III - PAYE 9 Income from UK land and property - Schedule A 10 Income from foreign investments - Schedule D Cases IV and V 11 Income from other sources - Schedule D Case VI 12 Income from self-employment I - Schedule D Cases I and II 13 Income from self-employment II - basis of assessment 14 Income from self-employment III - change of accounting date 15 Captial allowances 16 Relief for trading and capital losses 17 Partnership taxation 18 Personal investment I - pensions 19 Personal investment II - miscellaneous 20 Estate and trust income 21 National Insurance contributions and Social Security Income tax: end of section questions and answers Part II: Corporation tax 22 General principles 23 The changes to corporation tax 24 Capital allowances 25 Charges on income/quarterly returns 26 Qualifying distributions 27 Relief for losses 28 Close companies 29 Corporation tax rates and the small company 30 Groups and consortia 31 International aspects 32 Miscellaneous Corporation tax: end of section questions and answers Part III: Taxation of chargeable gains 33 General principles 34 The basic rules of computation 35 Land and chattels 36 Stocks and securities 37 Taxable persons 38 Chargeable occasions 39 Gifts - holdover relief 40 Business assets and businesses Taxation of chargeable gains: end of section questions and answers Part IV: Inheritance tax 41 General principles 42 Basic rules of computation 43 General exemptions and reliefs 44 Principles of valuation 45 Business property relief 46 Agricultural property and woodlands relief 47 Settlements Inheritance tax: end of section questions and answers Part V: Value added tax 48 General principles 49 The VAT system 50 Special retail schemes 51 VAT worked examples Part VI: Elements of tax planning 52 Elements of tax planning Part VII: Case law 53 Case law Index
ISBN: 9781844801718
Dimensions: 274mm x 210mm x 25mm
Weight: 1226g
512 pages
23rd edition