Taxation : Finance Act 2005

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書誌事項

Taxation : Finance Act 2005

Alan Melville

FT Prentice Hall, 2006

11th ed

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Includes index

内容説明・目次

内容説明

Front Cover Corner flag - 'NOW IN ITS ELEVENTH EDITION' Taxation Finance Act 2005 Alan Melville *11th Annual Edition *Class Tested *Over 250 Worked Examples *Over 250 Exercises and Questions *On ACCA, CIPFA, ATT, AAT, AIA and IFA Reading Lists Spine Taxation 11th Edition Finance Act 2005 Melville Back Cover " One can confidently assert that a student should be able to tackle any tax exam after studying from this book." ACCA Students' Newsletter. "Melville is always particularly well updated, with changed material fully integrated into the text, unlike some books that seem to bolt on new sections at random." Richard Teather, University of Bournemouth "Taxation is an excellent text. Comprehensive in its coverage and set at just the right level - no competition comes close!" Paul Collier, University of Exeter Taxation is the number one textbook on taxation in the UK. Now in its 11th annual edition, this excellent text has established itself as a reliable and comprehensive guide for students taking a first level course in the subject. This eleventh edition brings the book completely up-to-date in accordance with the provisions of the Finance Act 2005.Key Features: *Explanations are clear and supported by numerous worked examples. *Each chapter ends with exercises that thoroughly test the reader's understanding of the topics introduced in the chapter. *Contains four sets of review questions, one at the end of each part, drawn from past examination papers of the professional accounting bodies. *Solutions to most of the exercises and review questions are included in the final part of the book. Remaining solutions are provided in a Lecturer's Guide. New topics covered in this edition include: *The merger of the Inland Revenue and HM Customs and Excise. *The provisions of the Income Tax (Trading and Other Income) Act 2005. *The taxation treatment of civil partners. *Modernisation of the tax system for trusts. *Changes to the rules relating to employer-provided benefits in kind. *Retention of the existing ISA limits. *The proposed new Business Premises Renovation Allowance.This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly suitable for students preparing for the following examinations: ICAEW Professional Stage, Taxation; ACCA Part 2, Business Taxation; ACCA Technician Qualification Level C, Preparing Tax Computations and returns; CIMA Managerial Level, Financial Accounting and Tax Principles; CIPFA Professional 2, Public Policy and Taxation; CIPFA Diploma Stage, Taxation; ATT Associateship, Personal and Business Taxation; AAT Technician Stage, Preparing Personal and Business Tax Computations; AIA Foundation Level, Auditing and Taxation; IFA Technician Level, Personal and Business Taxation. Alan Melville FCA BSc Cert. Ed. is a Senior Lecturer with many years' experience of teaching taxation.

目次

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

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