TAXATION THEORY AND PRACTICE NIGHTINGALE K. Księgarnia

Taxation
Theory and Practice Updated for 2001-2002

Brief Description

Taxation: Theory and Practice is a core introductory text, providing broad coverage of personal and corporate taxation in the UK, from both a theoretical and a practical perspective. The intricacies of the taxation system are explained in a simple and approachable style, with many worked examples, review questions and other aids to learning.

Features

Comprehensive coverage of both personal and business taxation in the UK, including income tax, capital gains tax, corporation tax, and VAT.
Students get a broad overview of the subject by buying just one volume.
A good balance of theory and practice. Part 1 gives students a grounding in the economic theory of taxation. Parts 2 -5 cover the practical aspects of assessing liability to different kinds of tax, but the theory is explained too, through examples and references to revenue case law. Part 6 covers the Inland Revenue, PAYE and self-assessment.
Understanding the 'why' as well as the 'how' helps students to build confidence and maintain interest and comprehension.
The clear explanations are supported by Review Questions at the end of Part 1, and a range of Practice Questions at the end of the other 5 Parts. In addition, self-assessment questions have been included for practising students' computational skills, with suggested solutions at the back of the book.
The book makes the sometimes complex material more easy to assimilate, and the regular Questions section in each Part checks on progress and aids understanding.

Contents

PART 1: The theory of taxation.
1. Introduction to the theory of taxation
2. Income taxation
3. The taxation of wealth
4. Company taxation
5. Indirect taxation
6. Tax evasion and avoidance
7. The UK tax system as a whole
8. Taxation and international trade
Review questions.
PART 2: Income tax.
9. Introduction to income tax
10. Business income
11. Capital allowances
12. Relief for trading losses
13. Income from employment
14. National insurance contributions
15. Provision for retirement
16. Investment income
17. The unified tax computation
18. Overseas, aspects of income tax
19. Taxation of estate income
20. Income tax on trust
Practice questions.
PART 3: Capital gains tax.
21. Introduction to capital gains tax
22. The computation of gains and losses
23. Chattels and wasting assets
24. Compensation and insurance money
25. Land and property
26. Shares and security
27. Capital gains tax reliefs
28. Partnership gains
29. Overseas aspects of CGT
30. Capital gains tax on estates and trusts
Practice questions.
PART 4: Corporation tax.
31. The charge to corporation tax
32. Advance corporation tax and income tax
33. Loss relief
34. Close companies
35. Investment companies
36. Groups of companies
37. Overseas aspects of corporation tax
Practice questions.
PART 5: Introduction to value added tax.
38. The supply of goods and services
39. Registration
40. The VAT system and accounting for VAT
41. The administration of VAT
Practice questions.
PART 6: The administration of direct taxation in the UK.
42. Administration of income tax and capital gains tax
43. Due dates, interest and penalties
44. The pay as you earn system
45. The administration of corporation tax
Practice questions.
Appendix 1: Important law case.
Appendix 2: Summary of rates and allowances.
Appendix 3: Answers to self assessment questions.
Index.
676 pages

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.