Description
Part 1 Income Tax and National Insurance 1 Introduction to the UK tax system 2 Introduction to income tax 3 Personal allowances 4 Payments and gifts eligible for tax relief 5 Income from property 6 Income from savings and investments 7 Income from employment (1) 8 Income from employment (2) 9 Income from self-employment: Computation of income 10 Income from self-employment: Basis periods 11 Income from self-employment: Capital allowances 12 Income from self-employment: Trading losses 13 Income from self-employment: Partnerships 14 Pension contributions 15 Payment of income tax, interest and penalties 16 National Insurance contributions Part 2 Capital Gains Tax 17 Introduction to capital gains tax 18 Computation of gains and losses 19 Chattels and wasting assets 20 Shares and securities 21 Principal private residence 22 CGT reliefs Part 3 Corporation Tax 23 Introduction to corporation tax 24 Corporate chargeable gains 25 Computation and payment of the corporation taxliability 26 Corporation tax losses 27 Close companies and investment companies 28 Groups of companies and reconstructions Part 4 Miscellaneous 29 Value added tax (1) 30 Value added tax (2) 31 Inheritance tax 32Overseas aspects of taxation
