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The Bloomsbury Professional Tax Guide 2013/14

Media of The Bloomsbury Professional Tax Guide 2013/14
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Published: 30-09-2013
Format: Paperback
Edition: 1st
Extent: 964
ISBN: 9781780431529
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : €40.00

: UK Delivery 5-7 working days

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Loren Epson

About The Bloomsbury Professional Tax Guide 2013/14

A comprehensive annual guide to the full range of UK taxes, this is a highly practical guide written in a very accessible style. It is aimed primarily at the high street practitioner who does not have the breadth of expertise or expert knowledge at his/her own firm. Contains worked examples throughout.

Part 1: Income tax:
Income tax - outline; Employment; Self-employment; Share incentives; Pensions, state benefits, tax credits; Savings and investments; Land and property; Allowances, reliefs and deductions; Other income, etc; Income tax planning;
Part 2: Capital gain tax:
CGT - outline; Disposals; Reliefs; Particular assets and situations; Planning and other issues;
Part 3: Corporation tax:
Corporation tax - outline; Close companies; Corporation tax computation; Trading companies; Investment companies; Company losses (single company); Groups of companies; Foreign matters; Particular matters; Corporation tax planning;
Part 4: Inheritance tax:
IHT - outline; Reliefs and exemptions, etc; Lifetime transfers; IHT on death; IHT and trusts; IHT planning;
Part 5: Trusts and estates:
Trusts and estates - outline; Income tax and trusts; CGT and trusts; IHT and trusts; Estates;
Part 6: VAT:
VAT - outline; Registration and deregistration; Imports and exports; Special VAT schemes; Other VAT matters; VAT planning;
Part 7: National insurance contributions:
Employers and employees; Self-employed; Class 3 NIC; NIC planning;
Part 8: Stamp duties:
SDLT; Stamp duty and stamp duty reserve tax;
Part 9: HMRC powers, penalties, etc:
HMRC powers, penalties, etc - outline; Filing of forms; HMRC enquiries, discovery, etc; Payment of tax; Interest and penalties; Time limits for claims, elections, etc; Record keeping; HMRC inspections;
Part 10: Leaving or arriving in the UK:
Residence, ordinary residence and domicile; Taxation of individuals not resident in the UK, or not domiciled in the UK; The remittance basis; Double taxation relief.

Previous ISBN: 9781847667694

Table Of Contents

Part 1 Income Tax:
1 Income Tax – Outline;
2 Employment taxation;
3 Self-employment;
4 Capital Allowances;
5 Share Incentives;
6 Pensions, State Benefits and Tax Credits;
7 Savings and Investments;
8 Land and Property;
9 Allowances, reliefs and deductions;
10 Tax in retirement – an overview;
11 Income Tax Planning;
Part 2 Capital Gains Tax:
12 Capital Gains Tax (CGT) – Outline;
13 Disposals;
14 Reliefs;
15 Particular assets and situations;
16 Planning and other issues;
Part 3 Corporation Tax:
17 Corporation Tax;
18 Close companies;
19 Trading companies;
20 Loan relationships;
21 Property businesses;
22 Companies with investment business;
23 Groups of companies;
24 Foreign matters;
25 Particular matters;
26 Corporation tax planning;
Part 4 Inheritance Tax:
27 Inheritance Tax (IHT) – Outline;
28 Reliefs and exemptions, etc;
29 Lifetime transfers;
30 IHT on Death;
31 IHT and trusts;
32 IHT planning;
Part 5 Trusts and Estates:
33 Trusts and estates – outline;
34 Income tax and trusts;
35 Capital gains tax and trusts;
36 Inheritance tax and trusts;
37 Estates;
Part 6 VAT:
38 Value Added Tax – Outline;
39 VAT – Registration and deregistration;
40 VAT – Place of supply;
41 VAT – Simplification schemes for small business;
42 VAT – Special schemes and partial exemption;
43 VAT – Land and property;
Part 7 National Insurance Contributions:
44 National insurance – Employers and employees;
45 National insurance – self-employed;
46 Class 3 NICs;
47 NIC Planning;
Part 8 Stamp Duties:
48 Stamp duty land tax;
49 Stamp duty and stamp duty reserve tax;
Part 9 HMRC Powers, Penalties, etc:
50 HMRC Powers and Penalties etc: an Overview;
51 Filing returns and paying tax;
52 HMRC enquiries;
53 Payment of tax;
54 Interest and penalties;
55 Reporting tax 'schemes';
56 Record keeping;
Part 10 Leaving or arriving in the UK:
57 Residence and domicile;
58 Taxation of individuals not resident in the UK, or not domiciled in the UK;
59 Double taxation relief;
Part 11 Financial Reporting:
60 Financial reporting.

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