内容简介
Part A Taxation of individuals
1 Principles of income tax
2 Pensions and other tax efficient investment products
3 Property and other investment income
4 Employment income
5 Employment income:additional aspects
6 Trade profits
7 Capital allowances
8 Trading losses
9 Partnerships and limited liability partnerships
10 Overseas aspects of income tax
Part B Capital taxes
11 Chargeable gains:an outline
12 Shares and securities
13 Chargeable gains:reliefs
14 Chargeable gains:additional aspects
15 Self assessment for individuals and partnerships
16 An introduction to inheritance tax
17 Inheritance tax:valuation,reliefs and the death estate
18 Inheritance tax:additional aspects
19 Trusts and stamp duties
Part C Taxation of companies
20 Computing taxable total profits
21 Chargeable gains for companies
22 Computing corporation tax payable
23 Administration,winding up,purchase of own shares
24 Losses and deficits on non-trading loan relationships
25 Close companies and investment companies
26 Groups and consortia
27 Overseas aspects of corporate tax
Part D Value added tax
28 Value added tax 1
29 Value added tax 2
Part E Tax planning and ethics
30 Tax planning and ethics
Part F Personal and corporate financial management
31 Personal and corporate financial management
Exam question and answer bank
Tax tables
Index