Full Description
Voted 'The Nation's Favourite Tax Book' by members of AccountingWeb, this is the premier one-stop reference work for tax professionals. Written by experts, in clear, concise English, its logical structure and comprehensive analysis of the latest tax legislation make it the obvious first choice for finding answers in seconds. Complex tax legislation is translated into straightforward everyday language and the Guide includes numerous worked examples, tax points and clear tables."Tolley's Tax Guide" covers all areas of UK taxation in one single portable volume. With 45 chapters and the content divided into sections, you can go straight to the information you need, saving valuable research time. It contains the following sections: outline of the UK tax system; employment; pensions; trades, professions and vocations; land and buildings; tax and the family; choosing your investment; and other areas, including trusts and estates, and the overseas situation.
Contents
1. Introduction; 2. Income tax and tax creditsCorporation tax: general principles; 4. Capital gains tax: general principles; 5. Inheritance tax: general principles; 6. Stamp taxes; 7. Value added tax: general principles; 8. Council tax and business rates; 9. Dealing with the Revenue; 10. Employments - income chargeable and allowable deductions; 11. Employee share options and awards; 12. Directors of small and family companies; 13. National insurance contributions - employees and employers; 14. Statutory sick pay and statutory maternity etc pay; 15. Golden handcuffs and golden handshakes; 16. Occupational pension schemes; 17. Personal pension schemes; 18. Sole trader, partnership or company?; 19. Starting up a new small or part-time business; 20. How are business profits calculated?; 21. How are business profits charged to tax?; 22. Capital allowances; 23. Partnerships; 24. National insurance contributions for the self-employed; 25. Losses of sole traders and partners; 26. Company losses; 27. Transfer of business to limited company; 28. Selling the family company; 29. Encouraging business investment, enterprise and efficiency; 30. Your family home; 31. A country life: farms and woodlands; 32. Investing in land and buildings; 33. Family matters; 34. Especially for the senior citizen; 35. Making a will and post-death planning; 36. Tax on your investments; 37. Investing in banks and building societies; 38. Investing in stocks and shares; 39. Chattels and valuables; 40. Sensible use of life insurance; 41. The overseas element; 42. Trusts and estates; 43. Charities and charitable trusts; 44. Subcontractors in the construction industry; 45. Main anti-avoidance provisions; Subject index.
