Taxation : Finance Act 2002
著者
書誌事項
Taxation : Finance Act 2002
Financial Times Prentice Hall, 2003
8th ed
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注記
Includes index
内容説明・目次
内容説明
" One can confidently assert that a student should be able to tackle any tax exam after studying from this book." ACCA Students' Newsletter. "Taxation" has established itself as a reliable and comprehensive guide for students taking a first level course in the subject. This eighth annual edition brings the book completely up-to-date in accordance with the provisions of the Finance Act 2002. Explanations are clear and supported by numerous worked examples. Each chapter ends with a set of exercises that thoroughly test the reader's understanding of the topics introduced in the chapter. The book also contains four sets of review questions, one at the end of each part, drawn from past examination papers of the professional accounting bodies. The solutions to most of the exercises and review questions are included in the final part of the book. The book will be of value to both undergraduate and professional students of business and accounting.
目次
PART I: 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 Review questions- Set A PART II 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 Review questions- Set B PART III: COPORATION 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 Review questions- Set C PART IV MISCELLANEOUS 29. Value added tax (1) 30. Value added tax (2) 31. Inheritance tax 32. Overseas aspects of taxation Review questions- Set D PART V ANSWERS Answers to exercises Answers to review questions
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