Taxation : policy & practice, 1996/97 edition
著者
書誌事項
Taxation : policy & practice, 1996/97 edition
International Thomson Business Press, c1996
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注記
Includes indexes
内容説明・目次
内容説明
Designed to provide students with an understanding of the principles of taxation, this edition includes the 1996 Finance Act.
目次
- The legislative framework of taxation
- the impact of the UK tax system
- alternative bases of taxation
- personal taxation
- business taxation
- income from other sources
- capital gains tax
- corporation tax
- the taxation of close companies and groups
- Value added tax
- inheritance tax. Appendix: tables of tax rates and allowances.
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