St. James's Place Tax Guide 2011-2012 [electronic resource] /
Sinclair, W.author.
Lipkin, E.author.
The 40th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals; explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
Cover; Contents; Preface; Abbreviations used in the Guide; Introduction; 1 This year's tax changes; 1.1 Introduction; 1.2 Income tax; 1.3 Tax on employments; 1.4 Business taxation; 1.5 Capital gains tax; 1.6 Tax-efficient investments; 1.7 Trusts; 1.8 Pensions taxation; 1.9 Inheritance tax; 1.10 Anti-avoidance etc.; 1.11 International matters; 1.12 Landfill tax; 1.13 Value added tax; 1.14 Stamp duty; 1.15 National Insurance contributions; 1.16 Key rates and allowances 2011-12; 2 The basis of your tax liability; 2.1 Who is taxable?; 2.2 The taxes payable; 2.3 What income is taxable?
2.4 Deduction of tax at source and tax credits2.5 The distinction between capital and revenue profits; 2.6 Revenue and capital expenses; 2.7 Bank and building society interest; 2.8 Year of assessment; 2.9 Period of assessment less than full year; 2.10 Where to find the law; 3 Personal reliefs; 3.0 Personal reliefs at a glance 2011-12; 3.1 Earned and unearned income; 3.2 Personal allowances; 3.3 Indexation of personal reliefs; 3.4 Working tax credit and child tax credit etc.; 4 Annual interest and other payments; 4.0 General scope; 4.1 Duty to deduct income tax at source
4.2 Special schemes for deduction of income tax at source4.3 Interest payments and receipts - miscellaneous; 4.4 Interest paid for business purposes; 4.5 Tax relief for other interest payments; 4.6 Loans for purchase and improvement of buildings and land; 4.7 Deduction of tax from mortgage interest payments; 5 Computing your income tax bill; 5.0 Income tax rates for 2011-12; 5.1 Indexation of income tax bands; 5.2 What is total income?; 5.3 Total income - deductions; 5.4 Annual payments; 5.5 Deductions from tax payable; 5.6 Investment income; 5.7 The assessment and payment of your income tax
5.8 Interest on overdue tax5.9 Fluctuating income; 6 Husband, wife, civil partners and children; 6.1 Independent taxation of husband, wife and civil partners; 6.2 When you marry or form a civil partnership; 6.3 Separate assessment; 6.4 Separate taxation of wife's earnings; 6.5 Deeds of covenant; 6.6 The income of your children; 6.7 Death of husband or wife; 6.8 Divorce or separation; 6.9 Civil partners; 7 Income from land and property; 7.1 The current property income tax system; 7.2 Computing your property income; 7.3 Losses; 7.4 Assessment of property income; 7.5 Furnished lettings
7.6 'Rent a room'7.7 Holiday lettings; 7.8 The taxation of lease premiums; 7.9 Woodlands; 7.10 Dealing in property; 7.11 Transactions in land; 7.12 Agricultural land etc.; 7.13 Land sold and leased back; 7.14 Landfill tax; 7.15 Aggregates levy; 7.16 Real estate investment trusts (REITs); 8 Income from dividends and interest; 8.0 Introduction; 8.1 How dividends are taxed; 8.2 Interest paid on government securities etc.; 8.3 Bond washing - accrued income; 8.4 Interest not taxed at source; 8.5 Basis of charge for interest etc. not taxed at source; 8.6 Building society interest; 8.7 Bank interest
8.8 Deep discount and deep gain securities
Includes index.
The 40th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals; explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
Small business.
Finance, Public.
Accounting.
Tax accounting.
Small Business.
Public Finance.
Accounting/Auditing.
Business Taxation/Tax Law.