Melville's Taxation: Finance Act 2018

Alan Melville (Autor)

Buch | Softcover

624 Seiten

2018 | 24th edition
Pearson Education Limited (Verlag)
978-1-292-24850-9 (ISBN)

Infos

Now in its 24th annual edition, Melville’s Taxation continues to be the definitive, market-leading text on UK taxation. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this text is a comprehensive guide for students taking a first-level course in the subject.

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This edition brings the book completely up to date with the provisions of Finance (No.2) Act 2017 and Finance Act 2018, including:

 

• Making Tax Digital (MTD) developments

• Scottish rates of income tax

• Reduction in the dividend allowance

• Gift Aid donor benefit rules

• Cash basis for property income

• Mileage rates for landlords

• Reforms to venture capital schemes

• Increase in the diesel supplement

• Increase in R&D expenditure credit

• Freezing of indexation allowance

• Reform of corporation tax loss relief

• Freezing of VAT registration threshold

Inhalt

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

 

 

 

Produkt-Details

• Erscheinungsdatum: 20.09.2018
• Verlagsort: Harlow
• Sprache: englisch
• Maße: 190 x 245 mm
• Gewicht: 1174 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 1-292-24850-5 / 1292248505
• ISBN-13: 978-1-292-24850-9 / 9781292248509
• Zustand: Neuware