Income from self-employment: Computation of income
110
(14)
Income from self-employment: Basis periods
124
(20)
Income from self-employment: Capital allowances
144
(28)
Income from self-employment: Trading losses
172
(16)
Income from self-employment: Partnerships
188
(11)
Pension schemes
199
(12)
Payment of income tax, surcharges, interest and penalties
211
(7)
National Insurance contributions
218
(21)
Review questions (Set A)
230
(9)
Part 2 CAPITAL GAINS TAX
Introduction to capital gains tax
239
(14)
Computation of gains and losses
253
(23)
Chattels and wasting assets
276
(17)
Shares and securities (1)
293
(16)
Shares and securities (2)
309
(15)
Principal private residences
324
(9)
CGT reliefs
333
(24)
Review questions (Set B)
351
(6)
Part 3 CORPORATION TAX
Introduction to corporation tax
357
(16)
Computation and payment of the corporation tax liability
373
(14)
Advance corporation tax
387
(18)
Companies and income tax
405
(8)
Corporation tax losses
413
(17)
Close companies and investment companies
430
(16)
Groups of companies and reorganisations
446
(27)
Review questions (Set C)
466
(7)
Part 4 MISCELLANEOUS
Value added tax
473
(33)
Inheritance tax
506
(18)
Overseas aspects of taxation
524
(99)
Review questions (Set D)
545
(6)
Part 5 ANSWERS
Answers to exercises
551
(58)
Answers to review questions
609
(14)
Index
623
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