Melville, Alan. creator text xxu England Pretice Hall 1995 10th monographic eng

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xiii,638 p.: 24cm. Contents: Income tax and national insurance -- Introduction to the UK tax system -- Introduction to income tax -- Personal allowances -- Charges on income and other payments -- Income from property -- Investment income and miscellaneous income -- Income from employment -- Income from self-employment: Computation of income -- Income from self-employment: Basis periods -- Income self employment: Capital allowances -- Income from self-employment: Trading losses -- Income from self-employment: Partnerships -- Pension schemes -- Payment of income tax,surcharges,interest and penalties -- National insurance contributions -- Capital gains tax -- Introduction to capital -- Computation of gains and losses -- Chattels and wasting assests -- Shares and securities(1) -- Shares and securities(2) -- Principal private residences -- CGT reliefs -- Corporation tax -- Introduction to corporation tax -- Computation and payment of the corporation tax liability -- Income tax and advance corporation tax -- Corporation tax losses -- Close companies and investment companies -- Groups of companies and recorgnizations -- Miscellaneous -- Value added tax (1) -- Value added tax (2) -- Inheritance tax -- Overseas aspects of taxation. Alan Melville KD5359.3.M452 0273694545 120622