Melville, Alan,

Taxation : Finance Act 2022 / Alan Melville. - Twenty-eighth edition. - xiv, 610 pages

Previous edition: 2021.

I. Income tax and National Insurance -- Introduction to the UK tax system -- Introduction to income tax -- Personal allowances -- Payments and gifts eligible for tax relief -- Income from property -- Income from savings and investments -- Income from employment (1) -- Income from employment (2) -- Income from self-employment : computation of income -- Income from self-employment : basis periods -- Income from self-employment : capital allowances -- Income from self-employment : trading losses -- Income from self-employment : partnerships -- Pension contributions -- Payment of income tax, interest and penalties -- National Insurance contributions -- II. Capital gains tax -- Introduction to capital gains tax -- Computation of gains and losses -- Chattels and wasting assets -- Shares and securities -- Principal private residence -- CGT reliefs -- III. Corporation tax -- Introduction to corporation tax -- Corporate chargeable gains -- Computation and payment of the corporation tax liability -- Corporation tax losses -- Close companies and investment companies -- Groups of companies and reconstructions -- IV. Miscellaneous -- Value added tax (1) -- Value added tax (2) -- Inheritance tax -- Overseas aspects of taxation -- V. Answers.

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Taxation--Great Britain.

336.200941