TAXATION THEORY AND PRACTICE NIGHTINGALE K. Księgarnia

Taxation

Theory and Practice

This comprehensive text provides coverage of both the theoretical and practical aspects of taxation in the UK. The intricacies of the taxation system are explained in a simple and approachable style with many worked examples.

The third edition has been thoroughly updated to cover all the recent tax changes included in the 2000 budget proposals.

Part i gives students a grounding in the economic theory of taxation. The aim is to provide a basic understanding of theory to build confidence in the subject and encourage further exploration of the end-of-chapter readings. The practical aspects of assessing iiabilityto income tax, capital gains tax, corporation tax and VAT are covered in Parts 2 to 5. While the chapters in these Parts give the students plenty of opportunity to practise tax computations, the 'why' as well as the 'how' is explained through examples and references to revenue case law. Tax planning opportunities are also highlighted. Part 6 examines the PAYE system and the administrative organisation of the Inland Revenue. Self assessment of income tax, capital gains tax and corporation tax are covered in this Part.

Review Questions are provided at the end of Part i, and a range of Practice Questions at the end of each of the other Parts. Self-Test Questions with suggested solutions, enable students to practise their computational skills further.

An accompanying Instructor's Manual is available to lecturers.

Taxation: Theory and Practice is aimed at undergraduates taking an option in taxation in their second or third year of study, although professional accountancy students of the ACCA, CIMA, AAT and ICAEW should also find the book a valuable learning resource.

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. Taxation evasion and avoidance
7. The UK tax system as a whole
8. Taxation and international trade
PART 2 Income tax
9. Introduction of income tax
10. Business income
11. Capital allowance
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 trusts
PART 3 Capital gains tax
21. Introduction to capital gains tax
22. The computation of gains and losses
23. Chattels and waiting 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 GCT
30. Capital gains tax estates and trusts
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
PART 5 Introduction to value added tax
38. The supply of goods and services
39. Registration
40. The VAT system an accounting for VAT
41. The administration of VAT
PART 6 The administrative 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
APPENDICES
Appendix 1: Summary of rates and allowances
Appendix 2: Answers to self-testing questions

Kath Nightingale is a Senior Lecturer in the Department of Accounting and Financial Services, University of Central Lancashire

696 pages

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czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.