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Tolley's Taxwise I 2016-17

Tolley's Taxwise I 2016-17 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.

Publisher: LNUK
Print
£117.95
Quantity
Free delivery for UK
In Stock
Published:
ISBN/ISSN: 9780754552796
Publisher: LNUK

Product description

Why you should buy Tolley's Taxwise I 2016-17


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.

Featured authors

Table of contents

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