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Tolley's Taxwise I 2016-17

Tolley's Taxwise I 2016-17


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About the Book

The first part of this two-volume set is a highly practical text on how to best approach real-life computations. Coverage includes IT, NIC, corporation tax, CGT, stamp taxes and VAT. Useful guidance tools include Q&As, cross-referencing and comprehensive indexing for fast, effective research. Worked examples are complemented by detailed explanatory notes and there are step-by-step guidelines on the layout of computations. Written by tax experts who are renowned not only for their technical skills but also for their ability to explain complex tax issues in clear and simple terms. Required reading for all students in professional tax examinations.

Table of Contents:
Abbreviations Rates and allowances Finance Act 2016 summary Income Tax, Tax Credits and National Insurance – Personal Tax 1. Personal computation – general principles 2. Taxation of the family 3. Personal Allowances 4. Income tax repayments; giving to charity 5. Savings income 6. Pensions contributions and benefits 7. Tax credits – general principles Employment Income Trading Income Losses International Aspects Tax administration National Insurance Contributions 46. National insurance Corporation Tax – Basic Corporation Tax Computations 47. Computation and collection of corporation tax 48. Company formation, administration and regulatory environment 49. Corporation tax computation – 18-month account and collection of income tax from companies 50. Company losses 51. Research and development and patents 52. Double taxation relief 53. Reliefs for the Creative Sector Close Companies 54. Close company and close investment-holding company; distributions 55. Corporation tax computation – directors' and employees' benefits and directors' overdrawn loan accounts 56. Extracting cash from the family or owner-managed company 57. Close company solvent liquidation 58. Purchase of own shares by company Groups of Companies and International Aspects Capital Gains Tax Indirect Taxes: Stamp Taxes And VAT 78. Stamp taxes 79. VAT schemes for small businesses 80. VAT errors and penalties 81. VAT partial exemption Planning And Special Situations 82. Share options and share incentives 83. Personal services – provision via an intermediary 84. Transfer of unincorporated trade to limited company 85. The construction industry scheme 86. Charities and amateur sports clubs 87. General tax planning 88. Tax-incentivised investment 89. Partnership capital gains and retirement annuities 90. Taxation of rental income, including furnished lettings and holiday accommodation 91. Property leases 92. Overseas property 93. High value residential property Index


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Product Details
  • ISBN-13: 9780754552796
  • Publisher: Lexisnexis UK
  • Publisher Imprint: Tolley
  • Edition: New edition
  • Language: English
  • Returnable: N
  • Width: 210 mm
  • ISBN-10: 0754552799
  • Publisher Date: 23 Dec 2016
  • Binding: Paperback
  • Height: 297 mm
  • No of Pages: 1228
  • Weight: 1946 gr


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