Taxation : finance act 2020 / Alan Melville

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 for tax relief
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: Basis 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
Review questions (Set A)

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
Review questions (Set B)

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
Review questions (Set C)

Part 4 : Miscellaneous
29. Value added tax (1)
30. Value added tax (2)
31. Inheritance tax
32. Overseas aspects of taxation
Review questions (Set D)

Part 5 : Answers

Includes index