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Income tax : made simple /
Income Tax: Made Simple discusses the fundamental concepts of taxation. It is addressed to the growing number of people, who need to have a better understanding of the effects of taxation on the financial side of life. This comprehensive text includes discussions of the UK's tax system and its...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Place of publication not identified] : London :
Made Simple Books ; Heinemann,
1985.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
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| 001 | SCIDIR_ocn894073018 | ||
| 003 | OCoLC | ||
| 005 | 20231120111850.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 141030s1985 xx o 001 0 eng d | ||
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| 019 | |a 897645976 | ||
| 020 | |a 9781483135441 |q (electronic bk.) | ||
| 020 | |a 1483135446 |q (electronic bk.) | ||
| 020 | |z 9780434986064 | ||
| 035 | |a (OCoLC)894073018 |z (OCoLC)897645976 | ||
| 043 | |a e-uk--- | ||
| 050 | 4 | |a HJ4707 | |
| 072 | 7 | |a BUS |x 051000 |2 bisacsh | |
| 082 | 0 | 4 | |a 336.24/0941 |2 23 |
| 100 | 1 | |a Toch, Henry, |e author. | |
| 245 | 1 | 0 | |a Income tax : |b made simple / |c Henry Toch, BCom. |
| 264 | 1 | |a [Place of publication not identified] : |b Made Simple Books ; |a London : |b Heinemann, |c 1985. | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a Includes index. | ||
| 588 | 0 | |a Online resource; title from PDF title page (ScienceDirect, viewed October 30, 2014). | |
| 505 | 0 | |a Front Cover; Income Tax: Made Simple; Copyright Page; Preface; Table of Contents; Chapter 1. Introduction; 1.1 Why Pay Taxes?; 1.2 Basic Definitions; 1.3 Taxation and Incentives; 1.4 The Poverty Trap; 1.5 The Effect of Inflation; 1.6 The Relative Importance of Individual Taxes; 1.7 Taxation in Different Countries; 1.8 The Revision Test; Chapter 2. The Present System and Its Administration; 2.1 The History and the Present System; 2.2 The Officials; 2.3 Organisation; 2.4 Regional and Local Offices; 2.5 The Procedure of Assessment; 2.6 The Black Economy; 2.7 Annual Tax Return. | |
| 505 | 8 | |a 2.8 Additional Assessments2.9 Error or Mistake Claims; 2.10 Tax Remission due to Official Error; 2.11 Penalties; 2.12 Interest on Unpaid Tax and Repayment Supplement; 2.13 Taxation at Source; 2.14 Appeals Procedure; 2.15 Procedure at the Appeal Hearing; 2.16 Costs Involved when Disagreeing with the Inspector; 2.17 Adequacy of the Inland Revenue Powers; 2.18 Revision Test; Chapter 3. General Principles of Income Tax; 3.1 The Income Tax Year; 3.2 The Nature of Tax Law; 3.3 Basic Questions; 3.4 What is Income for Tax Purposes?; 3.5 Who is Liable to Pay Tax? | |
| 505 | 8 | |a 3.6 Income Specifically Exempt from Tax3.7 Receipts not Regarded as Income; 3.8 Persons Specifically Exempt from Tax; 3.9 The Concept of Total Income; 3.10 Tax-free Personal Allowances; 3.11 Higher Rate Bands; 3.12 Revision Test; Chapter 4. The Treatment of Husband and Wife; 4.1 Historical Development; 4.2 The Effect of a Claim under Section 38 of ICTA; 4.3 Effect of Wife's Earnings Election; 4.4 Equal Opportunities Commission's Response to Green Paper; 4.5 Proposals during the 1983 Election; 4.6 The Effect of Unemployment on the Present Situation. | |
| 505 | 8 | |a 4.7 The Use of the Seven Year Covenant to Save Tax4.8 The Breakdown of Marriage; 4.9 Revision Test; Chapter 5. Income from Land and Property; 5.1 Schedule A; 5.2 Basis of Assessment; 5.3 Allowable Deductions; 5.4 Conditions Governing Allowances; 5.5 Losses; 5.6 Lost Rent Relief; 5.7 Premiums on Leases; 5.8 Other Payments treated as Premiums; 5.9 Top-Slicing Relief in Respect of Premiums; 5.10 Schedule B; 5.11 Revision Test; Chapter 6. Income of the Self-Employed; 6.1 What Constitutes Trading?; 6.2 What Constitutes a Profession?; 6.3 What Constitutes a Vocation? | |
| 505 | 8 | |a 6.4 What Constitutes a Trading Receipt?6.5 Receipts to be Excluded; 6.6 Allowable Business Expenses; 6.7 Expenses Specifically Prohibited; 6.8 Expenses Specifically Allowed by Statute; 6.9 Stock Relief; 6.10 Basis Periods; 6.11 Change of Accounting Date; 6.12 Special Basis Periods for Farmers; 6.13 The Correct Schedule of Charge; 6.14 National Insurance Contributions; 6.15 Revision Test; Chapter 7. Capital Allowances; 7.1 What Assets Qualify; 7.2 Plant and Machinery; 7.3 Industrial Buildings and Structures; 7.4 Mines and Oilwells; 7.5 Agricultural Buildings; 7.6 UK Patents. | |
| 520 | |a Income Tax: Made Simple discusses the fundamental concepts of taxation. It is addressed to the growing number of people, who need to have a better understanding of the effects of taxation on the financial side of life. This comprehensive text includes discussions of the UK's tax system and its administration; general principles of income tax; tax reform proposals; the taxation of husband and wife; capital allowances; taxation of employees; and taxation of dividends and other income. The final chapter on 'Tax Planning' sets out how the individual can reduce his or her tax bill at various stages. | ||
| 650 | 0 | |a Income tax |z Great Britain. | |
| 650 | 6 | |a Imp�ot sur le revenu |0 (CaQQLa)201-0002867 |z Grande-Bretagne. |0 (CaQQLa)201-0441031 | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a Income tax |2 fast |0 (OCoLC)fst00968719 | |
| 651 | 7 | |a Great Britain |2 fast |0 (OCoLC)fst01204623 | |
| 776 | 0 | 8 | |i Print version: |a Toch, Henry. |t Income Tax : Made Simple. |d Burlington : Elsevier Science, �2014 |z 9780434986064 |
| 856 | 4 | 0 | |u https://sciencedirect.uam.elogim.com/science/book/9780434986064 |z Texto completo |