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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 |
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| 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 |
Tabla de Contenidos:
- 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.
- 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?
- 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.
- 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?
- 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.