(eBook PDF) Melville’s Taxation: Finance Act 2019 25th Edition

(eBook PDF) Melville’s Taxation: Finance Act 2019 25th Edition – Digital Ebook – Instant Delivery Download

product details:

• ISBN-10 ‏ : ‎ 1292293187
• ISBN-13 ‏ : ‎ 978-1292293189
• Author: Alan Melville

This edition brings the book completely up to date with the provisions of Finance Act 2019, including:

· Substantial increase in income tax higher rate threshold

· Revised Scottish income tax limits

· Benefits in kind for electric motor cars

· Capital allowances special rate reduction

· Annual investment allowance temporary increase

· Structures and buildings allowances

· Reform of NICs employment allowance

· Retention of Class 2 NICs

· PPR relief for final period of ownership

· Changes to CGT entrepreneurs’ relief conditions

· Corporate capital losses restriction

· Further extension to freezing of VAT thresholds

table of contents:

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

Review Questions (Set A)

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

Review Questions (Set B)

 PART 3 CORPORATION TAX

23 – Introduction to corporation tax

24 – Corporate chargeable gains

25 – Computation and payment of the corporation tax liability

26 – Corporation tax losses

27 – Close companies and investment companies

28 – Groups of companies and reconstructions

Review Questions (Set C)

PART 4 MISCELLANEOUS

29 – Value added tax (1)

30 – Value added tax (2)

31 – Inheritance tax

32 – Overseas aspects of taxation

Review Questions (Set D)

PART 5 ANSWERS

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