Taxation : Finance Act 2016 /

Contents

Part 1 INCOME TAX AND NATIONAL INSURANCE
1 Introduction to the UK tax system
2 Introduction to income tax
3 Personal allowances
4 Payments and gifts eligible
5 Income from property
6 Income from savings and investments
7 Income from employment (1)
8 Income from employment (2)
9 Income from self-employment : computation of income
10 Income from self-employment : basic periods
11 Income from self-employment : capital allowances
12 Income from self-employment : trading losses
13 Income from self-employment : partnerships
14 Pension contributions
15 Payment of income tax, interest, and penalties
16 National insurance, contributions

Part 2 CAPITAL GAINS TAX
17 Introduction to capital gains tax
18 Computation of gains and losses
19 Chattels and wasting assets
20 Shares and securities
21 Principal private residence
22 CGT reliefs

Part 3 CORPORATION TAX
23 Introduction to corporation tax
24 Corporate chargeable gains
25 Computation and payment of the corporation tax liability
26 Corporation tax losses
27 Close companies and investment companies
28 Groups of companies and reconstructions

Part 4 MISCELLANEOUS
29 Value added tax (1)
30 Value added tax (2)
31 Inheritance tax
32 Overseas aspects of taxation

Part 5 ANSWERS
Answers to exercises
Answers to review questions

Includes index



Includes bibliographical references and index.