- 作 者：英国BPP出版有限公司编
- 出 版 社：武汉：华中科技大学出版社
- 出版年份：2012
- ISBN：9787560976389
- 标注页数：462 页
- PDF页数：498 页
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Part A UK tax system 3
1 Introduction to the UK tax system 3
Part B Income tax and national insurance contributions 15
2 The computation of taxable income and the income tax liability 15
3 Employment income 35
4 Taxable and exempt benefits.The PAYE system 47
5 Pensions 69
6 Property income 79
7 Computing trading income 89
8 Capital allowances 103
9 Assessable trading income 123
10 Trading losses 139
11 Partnerships and limited liability partnerships 153
12 National insurance contributions 163
Part C Chargeable gains for individuals 175
13 Computing chargeable gains 175
14 Chattels and the principal private residence exemption 187
15 Business reliefs 199
16 Shares and securities 211
Part D Tax administration for individuals 223
17 Self assessment and payment of tax by individuals 223
Part E Inheritance tax 243
18 Inheritance tax:scope and transfers of value 243
Part F Corporation tax 267
19 Computing taxable total profits 267
20 Computing the corporation tax liability 277
21 Chargeable gains for companies 289
22 Losses 301
23 Groups 313
24 Overseas matters for companies 325
25 Self assessment and payment of tax by companies 333
Part G Value added tax 345
26 An introduction to VAT 345
27 Further aspects of VAT 363
Exam question and answer bank 375
Tax tables 451
Index 457