融跃教育

Introduction

Chapter 1 Ethics,tax avoidance schemes

Chapter 2 The income tax computation

Chapter 3 Pensions and other tax-efficient investment products

Chapter 4 Employment income(1)

Chapter 4 Employment income(2)

Chapter 4 Employment income(3)

Chapter 5 Property income and other investment income

Chapter 6 Trading profit(1)

Chapter 6 Trading profit(2)

Chapter 6 Trading profit(3)

Chapter 7 Assessable trading income and NIC

Chapter 8 Sole trade losses

Chapter 9 Partnerships

Chapter 10 Chargeable gains - an outline

Chapter 11 Shares and securities

Chapter 12 Chargeable gains reliefs

Chapter 13 Chargeable gains - additional aspects

Chapter 14 Overseas personal taxation

Chapter 15 Introduction to IHT

Chapter 16 Inheritance tax - Death estate

Chapter 17 Inheritance tax - valuations and reliefs

Chapter 18 Inheritance tax - further aspects

Chapter 19 Corporation tax computation(1)

Chapter 19 Corporation tax computation(2)

Chapter 20 Losses for single companies

Chapter 21 Corporate groups and consortia

Chapter 22 Companies-additional aspects

Chapter 23 Value added tax(1)

Chapter 23 Value added tax(2)

Chapter 24 Stamp duty tax

0.Introduction

1-1 Etihics

1-2 Tax avoidance schemes

2-1 Tax year

2-2 Income tax calculation

2-3 Computing income tax payable

2-4 Families

3-1 Pensions

3-2 The enterprise investment scheme (EIS)

3-3 Seed enterprise investment scheme (SEIS)

3-4 Venture capital trusts (VCTs)

4-1 Employment income(1)

4-1 Employment income(2)

4-2 National insurance contribution

4-3 Personal service companies

4-4 Termination payments

4-5 Share schemes

5-1 UK property businesses

5-2 Rent a room relief

5-3 Furnished holiday lettings

5-4 Trust income

6-1 The badges of trade

6-2 The computation of trade profits