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Overview
TAXATION AND SELF-ASSESSMENT I NCORPORATING FINANCE ACT 2004
Preface
Abbreviations and statutes
Summary of main changes 2004/5
Part I: Income tax
1 General principles
2 Administration
3 Personal allowances and reliefs
4 Charges on income and interest paid
5 Income from savings
6 Income from employment I - general aspects
7 Income from employment II - international aspects
8 Income from employment III - PAYE
9 Income from UK land and property - Schedule A
10 Income from foreign investments - Schedule D Cases IV and V
11 Income from other sources - Schedule D Case VI
12 Income from self-employment I - Schedule D Cases I and II
13 Income from self-employment II - basis of assessment
14 Income from self-employment III - change of accounting date
15 Captial allowances
16 Relief for trading and capital losses
17 Partnership taxation
18 Personal investment I - pensions
19 Personal investment II - miscellaneous
20 Estate and trust income
21 National Insurance contributions and Social Security
Income tax: end of section questions and answers
Part II: Corporation tax
22 General principles
23 The changes to corporation tax
24 Capital allowances
25 Charges on income/quarterly returns
26 Qualifying distributions
27 Relief for losses
28 Close companies
29 Corporation tax rates and the small company
30 Groups and consortia
31 International aspects
32 Miscellaneous
Corporation tax: end of section questions and answers
Part III: Taxation of chargeable gains
33 General principles
34 The basic rules of computation
35 Land and chattels
36 Stocks and securities
37 Taxable persons
38 Chargeable occasions
39 Gifts - holdover relief
40 Business assets and businesses
Taxation of chargeable gains: end of section questions and answers
Part IV: Inheritance tax
41 General principles
42 Basic rules of computation
43 General exemptions and reliefs
44 Principles of valuation
45 Business property relief
46 Agricultural property and woodlands relief
47 Settlements
Inheritance tax: end of section questions and answers
Part V: Value added tax
48 General principles
49 The VAT system
50 Special retail schemes
51 VAT worked examples
Part VI: Elements of tax planning
52 Elements of tax planning
Part VII: Case law
53 Case law
Index
Abbreviations and statutes
Summary of main changes 2004/5
Part I: Income tax
1 General principles
2 Administration
3 Personal allowances and reliefs
4 Charges on income and interest paid
5 Income from savings
6 Income from employment I - general aspects
7 Income from employment II - international aspects
8 Income from employment III - PAYE
9 Income from UK land and property - Schedule A
10 Income from foreign investments - Schedule D Cases IV and V
11 Income from other sources - Schedule D Case VI
12 Income from self-employment I - Schedule D Cases I and II
13 Income from self-employment II - basis of assessment
14 Income from self-employment III - change of accounting date
15 Captial allowances
16 Relief for trading and capital losses
17 Partnership taxation
18 Personal investment I - pensions
19 Personal investment II - miscellaneous
20 Estate and trust income
21 National Insurance contributions and Social Security
Income tax: end of section questions and answers
Part II: Corporation tax
22 General principles
23 The changes to corporation tax
24 Capital allowances
25 Charges on income/quarterly returns
26 Qualifying distributions
27 Relief for losses
28 Close companies
29 Corporation tax rates and the small company
30 Groups and consortia
31 International aspects
32 Miscellaneous
Corporation tax: end of section questions and answers
Part III: Taxation of chargeable gains
33 General principles
34 The basic rules of computation
35 Land and chattels
36 Stocks and securities
37 Taxable persons
38 Chargeable occasions
39 Gifts - holdover relief
40 Business assets and businesses
Taxation of chargeable gains: end of section questions and answers
Part IV: Inheritance tax
41 General principles
42 Basic rules of computation
43 General exemptions and reliefs
44 Principles of valuation
45 Business property relief
46 Agricultural property and woodlands relief
47 Settlements
Inheritance tax: end of section questions and answers
Part V: Value added tax
48 General principles
49 The VAT system
50 Special retail schemes
51 VAT worked examples
Part VI: Elements of tax planning
52 Elements of tax planning
Part VII: Case law
53 Case law
Index