Taxation : incorporating the Finance Act 1990
Author(s)
Bibliographic Information
Taxation : incorporating the Finance Act 1990
DP Publications, 1990
Available at 2 libraries
Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"