TY  - BOOK
AU  - Melville,Alan
TI  - Taxation: Finance act 2013 
SN  - 9780273789260
AV  - KD5359.6 .M45 2014
U1  - 343.4104 23
PY  - 2014///
CY  - Harlow, England, New York
PB  - Pearson
KW  - Great Britain
KW  - Finance Act 2013
KW  - Taxation
KW  - Law and legislation
KW  - England
KW  - Problems, exercises, etc
N1  - 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 -- Income from employment -- 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 -- Introduction to capital gains tax -- Computation of gains and losses -- Chattels and wasting assets -- Shares and securities -- Principal private residences -- CGT reliefs -- Introduction to corporation tax -- Corporate chargeable gains -- Computation and payment of the corporation tax liability -- Corporation tax losses -- Close companies and companies with investment business -- Groups of companies and reconstructions -- Value added tax -- Value added tax -- Inheritance tax -- Overseas aspects of taxation
ER  -