Aiming to provide a basic, but thorough and up-to-date knowledge of Income Tax, Corporation Tax, Capital Gains Tax, Inheritance Tax and Value Added Tax, this book has been written as a course text for students on the following courses: ACA; ACCA; CIMA; Institute of Taxation; AAT; BA (Hons) Accounting; BA (Hons) Business Studies; Association of International Accountants; ICSA; BTEC Higher; IComA. It is on the reading list of IComA. A free lecturers' supplement is available.
Sprache
Verlagsort
Zielgruppe
Für die Erwachsenenbildung
Für höhere Schule und Studium
Maße
Höhe: 275 mm
Breite: 215 mm
ISBN-13
978-1-870941-79-2 (9781870941792)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Part 1 Income Tax: basic principles; personal allowances and reliefs I and II; employment income; charges and interest; business income and assessment; capital allowances; loss reliefs; partnership taxation; personal investment I and II; trust income; National Insurance. Part 2 Corporation Tax: basic principles; charges on income; ACT and FII; loss reliefs; close investment holding companies; small companies; groups and consortia; international aspects. Part 3 Capital Gains Tax: basic principles; land and chattels; stocks and securities; taxable persons; gifts; business assets. Part 4 Inheritance Tax: basic principles; exemption and reliefs; business property relief; agricultural property relief; settlements. Part 5 VAT: basic principles; the VAT system; VAT for retailers; case law; summary of principal cases.
