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This book is now Out of Print.
A new edition was published, see:
The Bloomsbury Professional Tax Guide 2017/18 isbn 9781526501899

The Bloomsbury Professional Tax Guide 2016/17


ISBN13: 9781784513887
New Edition ISBN: 9781526501899
Previous Edition ISBN: 9781780437798
Published: November 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print




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A comprehensive annual guide to the full range of UK taxes, this is a highly practical guide written in a very accessible style. It is aimed primarily at the high street practitioner who does not have the breadth of expertise or expert knowledge at his/her own firm. Contains worked examples throughout.

Subjects:
Taxation
Contents:
Part 1: Income tax:
Income tax - outline
Employment
Self-employment
Share incentives
Pensions, state benefits, tax credits
Savings and investments
Land and property
Allowances, reliefs and deductions
Other income, etc
Income tax planning

Part 2: Capital gain tax:
CGT - outline
Disposals
Reliefs
Particular assets and situations
Planning and other issues

Part 3: Corporation tax:
Corporation tax - outline
Close companies
Corporation tax computation
Trading companies
Investment companies
Company losses (single company)
Groups of companies
Foreign matters
Particular matters
Corporation tax planning

Part 4: Inheritance tax:
IHT - outline
Reliefs and exemptions, etc
Lifetime transfers
IHT on death
IHT and trusts
IHT planning

Part 5: Trusts and estates:
Trusts and estates - outline
Income tax and trusts
CGT and trusts
IHT and trusts
Estates

Part 6: VAT:
VAT - outline
Registration and deregistration
Imports and exports
Special VAT schemes
Other VAT matters
VAT planning

Part 7: National insurance contributions:
Employers and employees
Self-employed
Class 3 NIC
NIC planning

Part 8: Stamp duties:
SDLT
Stamp duty and stamp duty reserve tax

Part 9: HMRC powers, penalties, etc:
HMRC powers, penalties, etc - outline
Filing of forms
HMRC enquiries, discovery, etc
Payment of tax
Interest and penalties
Time limits for claims, elections, etc
Record keeping
HMRC inspections

Part 10: Leaving or arriving in the UK:
Residence, ordinary residence and domicile
Taxation of individuals not resident in the UK, or not domiciled in the UK
The remittance basis
Double taxation relief.