St. James's Place Tax Guide 2014-2015 [electronic resource] /
Lipkin, E.editor.
Sinclair, W.editor.
The 43rd 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 2014-15; 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 2014-15; 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 2014-15; 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); 7.17 Annual tax on enveloped dwellings (ATED); 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
Includes index.
The 43rd 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.
Accounting.
Tax accounting.
Economics.
Finance, Public.
Small Business.
Financial Accounting.
Business Taxation/Tax Law.
Accounting/Auditing.
Economics, general.
Public Finance.