The Bloomsbury Professional Tax Guide 2014/15

As a comprehensive annual guide to the full range of UK taxes, this highly practical book is written in a very accessible style. Containing worked examples throughout, it is aimed primarily at the high street practitioner who does not have the breadth of expertise or expert knowledge at his/her own firm. Contents include: *** Part 1: Income Tax: income tax - outline; employment; self-employment; share incentives; pensions, state benefits, tax credits; savings and investments; land and property; allowances, reliefs and deductions; other income, etc; income tax planning *** Part 2: Capital Gain Tax: CGT - outline; disposals; reliefs; particular assets and situations; planning and other issues *** Part 3: Corporation Tax: corporation tax - outline; close companies; corporation tax computation; trading companies; investment companies; company losses (single company); groups of companies; foreign matters; particular matters; corporation tax planning *** Part 4: Inheritance Tax: IHT - outline; reliefs and exemptions, etc; lifetime transfers; IHT on death; IHT and trusts; IHT planning *** Part 5: Trusts and Estates: trusts and estates - outline; income tax and trusts; CGT and trusts; IHT and trusts; estates *** Part 6: VAT: VAT - outline; registration and deregistration; imports and exports; special VAT schemes; other VAT matters; VAT planning *** Part 7: National Insurance Contributions: employers and employees; self-employed; class 3 NIC; NIC planning *** Part 8: Stamp Duties: SDLT; stamp duty and stamp duty reserve tax *** Part 9: HMRC Powers, Penalties, Etc: HMRC powers, penalties, etc - outline; filing of forms; HMRC enquiries, discovery, etc; payment of tax; interest and penalties; time limits for claims, elections, etc; record keeping; HMRC inspections *** Part 10: Leaving or Arriving in the UK: residence, ordinary residence and domicile; taxation of individuals not resident in the UK, or not domiciled in the UK; the remittance basis; double taxation relief.