Taxation : incorporating the Finance Act 2006
著者
書誌事項
Taxation : incorporating the Finance Act 2006
Fiscal, 2006
25th ed
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注記
Richard Andrews and Alan Combs are named as co-authors on the front and back covers
Includes index
内容説明・目次
内容説明
This book is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2006 Finance Act that relate to the tax year 2006/07. In particular, it incorporates all the personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes, new pension scheme arrangements and VAT changes. It also includes the impacts of the removal of the corporation tax starting rate.
目次
Preface Abbreviations and statutes Summary of main changes 2005/06 Part I: Income tax 1 General principles 2 Administration 3 Personal allowances and reliefs 4 Charges on income and interest paid 5 Savings and investment income 6 Income from employment I - general aspects 7 Income from employment II - international aspects 8 Income from employment III - PAYE 9 Income from UK land and property 10 Foreign income 11 Income taxed as trade profits I - general principles 12 Income taxed as trade profits II - basis periods 13 Income taxed as trade profits III - change of accounting date 14 Capital allowances 15 Relief for trading and capital losses 16 Partnership taxation 17 Personal investment - pensions 18 Estate and trust income 19 National Insurance contributions and Social Security Income tax: end of section questions and answers Part II: Corporation tax 20 General principles 21 The charge to corporation tax 22 Capital allowances 23 Charges on income/quarterly returns 24 Qualifying distributions 25 Relief for losses 26 Close companies 27 Corporation tax rates and the small company 28 Groups and consortia 29 International aspects 30 Miscellaneous Corporation tax: end of section questions and answers
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