Taxation : finance act 2022 / Alan Melville

Part 1 Income Tax and National Insurance
Introduction to the UK tax system
Introduction to income tax
Personal allowances
Payments and gifts eligible for tax relief
Income from property
Income from savings and investments
Income from employment (1)
Income from employment (2)
Income from self-employment: Computation of income
Income from self-employment: Basis periods
Income from self-employment: Capital allowances
Income from self-employment: Trading losses
Income from self-employment: Partnerships
Pension contributions
Payment of income tax, interest and penalties
National Insurance contributions
Part 2 Capital Gains Tax
Introduction to capital gains tax
Computation of gains and losses
Chattels and wasting assets
Shares and securities
Principal private residence
CGT reliefs
Part 3 Corporation Tax
Introduction to corporation tax
Corporate chargeable gains
Computation and payment of the corporation tax liability
Corporation tax losses
Close companies and investment companies
Groups of companies and reconstructions
Part 4 Miscellaneous
Value added tax (1)
Value added tax (2)
Inheritance tax
Overseas aspects of taxation
Part 5 Answers
Index