A guide for students to the tax provisions they might be asked to consider on the Legal Practice Course. This work should also be suitable for students studying tax as a part of their law degree or a business studies qualification. It considers the principle taxes in outline, including the various schedules of Income Tax, Capital Gains Tax, Inheritance Tax, Corporation Tax, VAT and stamp duty, and then puts taxes into context with a consideration of the points to consider when dealing with varous types of legal work (i.e., tax and conveyancing, income taxation of the unicorporated businesses and taxing an estate on death). It also contains material on tax planning and how to get relief for tax charges that might have arisen.
Reihe
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Maße
ISBN-13
978-1-85941-177-3 (9781859411773)
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Schweitzer Klassifikation
Overview of basic income tax calculation; overview of basic CGT computation; CGT reliefs and exemption; overview of basic IHT computation; basic principles of VAT and Stamp Duty; calculating taxable trading profits; principles of Corporation Tax; taxing the unincorporated business; taxing a company; taxing a group of companies; taxing employees; taxing shareholders; tax and property; tax and probate.
