Taxation : incorporating the Finance Act 1990
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書誌事項
Taxation : incorporating the Finance Act 1990
DP Publications, 1990
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注記
Includes index
内容説明・目次
内容説明
Provides a basic but up-to-date knowledge of taxation. This text covers income tax, corporation tax, capital gains tax, inheritance tax and value added tax. Independent taxation of husbands and wives and the provisions of the Finance Act 1990 and Capital Allowances Act 1990 are included. This text can be used on the following courses - ACA, ACCA, CIMA, institute of taxation, AAT, BA (Hons) in accounting, BA (Hons) in business studies, Association of International Accountants and ICSA. A free lecturers' supplement is also available.
目次
- Part 1 Income Tax: basic principles
- personal allowance and reliefs 1 & 11
- employment income
- charges and interest
- business income and assessment
- capital allowance
- loss reliefs
- partnership taxation
- personal investment 1 & 11
- trust income
- national insurance. Part 2 Corporation tax: basic principles
- charges on income
- ACT and FII
- loss reliefs
- close investment holding companies
- small companies
- groups and consortia
- international aspects. Part 3 Capital gains tax: basic principles
- land and chattels
- stocks and securities
- taxable persons
- gifts
- business assets. Part 4 Inheritance tax: basic principles
- exemption and reliefs
- business property relief
- agricultural property relief
- settlements. Part 5 VAT: basic principles
- the VAT system
- VAT for retailers. Part 6 Case law: summary of principal cases.
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