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TAXATION FINANCE ACT 1999MELVILLE A.wydawnictwo: FT MANAGEMENT , rok wydania 1999, wydanie Vcena netto: Taxation Financial Act 1999 "One can confidently assert that a student should be able to tackle any tax exam after studying from this book." ACCA Students' Newsletter July 1998 Taxation has established itself as a reliable and comprehensive guide for students taking a first-level course in the subject. This fifth annual edition brings the book completely up-to-date in accordance with the provisions of the Finance Act 1999. New topics covered in this edition include the reform of income tax rates and allowances, the revised tax regime for UK dividends, the reform of National Insurance contributions, the introduction of a 3-tier system of corporation tax rates and self-assessment for companies. Explanations are clear and supported by numerous worked examples. Each chapter ends with a set of exercises that thoroughly test the reader's understanding of the topics introduced in the chapter. The book also contains four sets of review questions, one at the end of each part, drawn from past examination papers of the professional accounting bodies. The solutions to most of the exercises and review questions are included in the final part of the book. The book will be of value to both undergraduate and professional students of business and accounting, and will be particularly suitable for students preparing for the following examinations: ICAEW Technical Core 1, Taxation; ACCA Certificate Stage, The Tax Framework; ACCA Technician Qualification Level C, Preparing Tax Computations and Returns; CIMA Stage 3, Business Taxation; ATT Associateship, Personal and Business Taxation; AAT Technician Stage, Preparing Personal and Business Tax Computations; AIA Foundation Stage, Auditing and Taxation; I ComA Level 2, Taxation 1; CIB Associateship, Taxation. Alan Melville FCA BSc Cert. Ed. is a Senior Lecturer with many years' experience of teaching taxation. Contents Summary of tax data Part I Income Tax and National Insurance 1 Introduction to the UK tax system 2 Introduction to income tax 3 Personal allowances 4 Charges on income and other payments 5 Income from property 6 Investment income and miscellaneous income 7 Income from employment 8 Income from self-employment: Computation of income 9 Income from self-employment: Basis periods 10 Income from self-employment: Capital allowances 11 Income from self-employment: Trading losses 12 Income from self-employment: Partnerships 13 Pension schemes 14 Payment of income tax, surcharges, interest and penalties 15 National Insurance contributions Review questions (Set A) Part II Capital Gains Tax 16 Introduction to capital gains tax 17 Computation of gains and losses 18 Chattels and wasting assets 19 Shares and securities (1) 20 Shares and securities (2) 21 Principal private residences 22 CGT reliefs Review questions (Set B) Part III Corporation Tax 2 3 Introduction to corporation tax 24 Computation and payment of the corporation tax liability 25 Advance corporation tax 26 Companies and income tax 27 Corporation tax losses 28 Close companies and investment companies 29 Groups of companies and reorganisations Review questions (Set C) Part IV Miscellaneous 30 Value added tax 31 Inheritance tax 32 Overseas aspects of taxation Review questions (Set D) Part V Answers Answers to exercises Answers to review questions 628 pages
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