PART ONE: INCOME TAX AND NATIONAL INSURANCE 1. Introduction to the UK tax system 2. Introduction to income tax 3. Personal allowances 4. Charges on income and other payments 5. Income from property 6. Investment income and miscellaneous income 7. Income from employment 8. Income from self-employment: Computation of income 9. Income from self-employment: Basis periods 10. Income from self-employment: Capital allowances 11. Income from self-employment: Trading losses 12. Income from self-employment: Partnerships 13. Pension schemes 14. Payment of income tax, surcharges, interest and penalties 15. National Insurance contributions PART TWO: CAPITAL GAINS TAX 16. Introduction to capital gains tax 17. Computation of gains and losses 18. Chattels and wasting assets 19 Shares and securities (1) 20. Shares and securities (2) 21. Principal private residences 22. CGT reliefs PART THREE: CORPORATION TAX 23. Introduction to corporation tax 24. Computation and payment of the corporation tax liability 25. Income tax and advance corporation tax 26. Corporation tax losses 27. Close companies and investment companies 28. Groups of companies and reorganisations PART FOUR: MISCELLANEOUS 29. Value added tax (1) 30. Value added tax (2) 31. Inheritance tax 32. Overseas aspects of taxation Review questions (Set D) PART FIVE: ANSWERS Answers to exercises Answers to review questions
TOPICAL NAME USED AS SUBJECT
Taxation -- Great Britain -- Problems, exercises, etc.