Taxation: Finance Acts 2024
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow, England ; London ; New York
Pearson
2025
|
| Ausgabe: | Thirtieth edition |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Auf dem Cover: Over 250 worked examples, over 250 exercises and questions |
| Beschreibung: | xiv, 610 Seiten |
| ISBN: | 9781292730370 |
Internformat
MARC
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| 245 | 1 | 0 | |a Taxation |b Finance Acts 2024 |c Alan Melville, FCA, BSc, Cert. Ed. |
| 246 | 1 | 3 | |a Finance Act 2024 |
| 250 | |a Thirtieth edition | ||
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| 300 | |a xiv, 610 Seiten | ||
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Datensatz im Suchindex
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Contents Eligible interest payments Annual payments Gifts of shares or property to charity Payments which are tax reducers Maintenance payments Loans used to purchase a life annuity Gifts of pre-eminent property to the nation Gift Aid ix x xi Preface Acknowledgements Summary of tax data Part 1 Income Tax and National Insurance Introduction to the UK tax system UK taxes Sources of tax law The tax year Structure of HM Revenue and Customs Administration of the tax system Self Assessment Appeals Tax evasion and tax avoidance Making Tax Digital for income tax The HMRC Charter 3 3 4 6 6 7 7 11 12 14 15 Introduction to income tax Taxable persons Classification of income Exempt income Structure of an income tax computation Married couples and civil partners Rates of income tax for 2024-25 Income taxed at source Savings income Dividend income Allocation of the personal allowance 17 17 18 19 20 21 21 24 25 32 35 3 Personal allowances Personal allowances for 2024-25 The personal allowance (PA) Blind person's allowance (BPA) Tax reducers Married couple's allowance (MCA) 39 39 40 43 43 43 4 Payments and gifts eligible for tax relief 50 Payments and gifts deductible from total income 50 1 2 5 Income from property Definition of property income Basis of assessment and allowable expenditure Capital expenditure Losses Lease premiums "Rent-a-room" relief Furnished holiday lettings (FHL) 55 56 56 57 57 58 58 59 63 63 64 65 67 68 70 70 6 Income from savings and investments Interest received Dividends received Tax-efficient investments Individual Savings Accounts Enterprise Investment Scheme
Venture Capital Trusts Child Trust Funds Income from trusts and settlements Miscellaneous income 7 Income from employment (1) Employment and self-employment Basis of assessment Employment income Non-taxable employment income Deductible expenses Termination payments The PAYE system Construction industry scheme Employee incentive schemes 75 75 77 77 78 80 81 82 83 86 89 89 92 92 93 95 98 100 104 105 V
Contents 8 Income from employment (2) Benefits in kind Living accommodation Cars provided for private use Beneficial loans Salary sacrifice 9 Income from self-employment: Computation of income The badges of trade The calculation of trading profits Deductibility of expenditure Disallowed expenditure Allowable expenditure Adjustments relating to income Trading income allowance Fixed rate deduction scheme 10 Income from self-employment: Allocating profits to tax years Apportionment rules for 2024-25 and subsequent years Spreading of transition profits arising in 2023-24 Averaging of trading profits for farmers and creative artists 11 Income from self-employment: Capital allowances Eligible expenditure Chargeable periods Plant and machinery Capital allowances on plant and machinery Writing down allowance (WDA) Annual investment allowance (AIA) First year allowance (FYA) Balancing allowances and charges Non-pooled assets Allowances on cessation of trade Structures and buildings allowances (SBAs) Miscellaneous capital allowances 12 Income from self-employment: Trading losses Relief for trading losses Carry-forward trade loss relief Trade loss relief against total income 110 110 112 115 119 121 123 123 125 128 128 132 134 135 135 143 143 148 150 159 159 160 160 162 163 166 168 170 170 174 175 176 Early trade losses relief Terminal trade loss relief Post-cessation trade relief Transfer of a business to a company Losses on shares in unlisted trading companies Limit on income tax reliefs 13 Income from self-employment: Partnerships Principles of partnership taxation Notional profits
and losses Change in partnership composition Non-trading income Trading losses 14 Pension contributions Registered pension schemes Tax relief for contributions by scheme members Tax relief for contributions by employers Annual allowance charge Taxation of pension income 15 Payment of income tax, interest and penalties 187 189 191 191 191 192 196 196 199 200 202 203 208 208 210 214 216 220 224 Payment of income tax Late payment penalties Interest on overdue income tax Interest on overpaid income tax Penalties Reformed late filing and late payment penalties 224 227 228 229 230 16 National Insurance contributions 235 Class 1 NICs Class 1A NICs Class IB NICs Class 2 NICs Class 3 NICs Class 4 NICs Annual maximum contributions 235 241 241 242 242 243 244 Review questions (Set A) 181 Part 2 Capital Gains Tax 181 182 184 17 Introduction to capital gains tax Chargeable persons 232 248 259 259
Contents Chargeable assets Chargeable disposals Basis of assessment Rates ofCGT Relief for capital losses Relief for trading losses Administration of CGT 260 261 262 263 265 267 269 18 Computation of gains and losses Layout of a CGT computation Disposal value Allowable expenditure Part disposals Assets with negligible value Assets held on 31 March 1982 273 273 274 274 276 278 279 19 Chattels and wasting assets The chattels exemption Chattels disposed of at a loss Part disposals of chattels Wasting chattels Wasting assets Leases 282 282 284 284 287 288 289 20 Shares and securities The share matching rules The Section 104 holding Bonus issues Rights issues Capital distributions Takeovers Gilts and qualifying corporate bonds 298 298 300 302 304 306 308 310 21 Principal private residence Principal private residence Partial exemption Deemed residence Letting relief Business use 314 314 315 316 318 320 22 CGT reliefs Damaged assets Destroyed assets Replacement of business assets Gift of business assets Transfer of a business to a company Business asset disposal relief Reinvestment into EIS shares Loans to traders 323 323 326 327 330 332 333 336 337 Review questions (Set B) 340 Part 3 Corporation Tax 23 Introduction to corporation tax Scope of corporation tax Accounting periods Taxable total profits Trading income Income from property Dividends received Relief for charitable donations Loan relationships Long periods of account Research and development tax relief Intangible fixed assets 347 347 348 349 350 355 357 357 358 362 364 365 24 Corporate chargeable gains Chargeable
disposals and chargeable assets Basis of assessment Computation of gains and losses Indexation allowance Assets held on 31 March 1982 Disposals of shares or securities 369 25 Computation and payment of the corporation tax liability Corporation tax financial years Rates of corporation tax Marginal relief Due date of payment Interest on underpaid and overpaid corporation tax Self Assessment Penalties 26 Corporation tax losses Relief for trading losses Carry forward of trade loss relief Unrelieved QCDs Trade loss relief against total profits Repayments of corporation tax Anti-avoidance legislation Choice of loss relief Non-trading losses Restriction on deduction of carried-forward losses 369 370 370 371 374 375 386 386 387 389 391 394 395 397 401 401 402 404 405 408 410 410 411 412 VÜ
Contents 27 Close companies and investment companies Close companies Definition of a close company Exceptions Consequences of close company status Companies with investment business Choice of business medium Incorporation 28 Groups of companies and reconstructions Associated companies Payment of corporation tax by instalments Group payment arrangements Transfer pricing 75% groups Group relief Transfer of chargeable assets within a group Consortia Corporate interest restriction Company reconstructions Review questions (Set C) 415 415 415 418 419 422 423 427 430 430 432 434 434 435 436 439 441 443 443 446 Part 4 Miscellaneous 29 Value added tax (1) The principle of VAT Taxable persons Taxable supplies Exempt supplies Reduced rate supplies Zero rate supplies The value of a supply Imports and exports Registration Deregistration 455 455 456 456 458 459 459 460 462 465 470 30 Value added tax (2) 473 Accounting for VAT The tax point Tax invoices 473 474 474 viii Accounting records Special schemes Retail schemes Bad debts Non-deductible input tax Partial exemption Administration of VAT Penalties and interest 31 Inheritance tax Transfers of value Exempt transfers Potentially exempt transfers (PETs) 1HT payable on chargeable lifetime transfers IHT payable on death Valuation Business property relief Agricultural property relief Administration of IHT 32 Overseas aspects of taxation Residence and domicile Income tax - general rules Double taxation relief (DTR) Income from employment Trading income Income from property and investments Capital gains tax - general rules Inheritance tax -
general rules Corporation tax - general rules Controlled foreign companies (CFCs) Transfer pricing Double taxation relief for companies Diverted profits tax Digital services tax Review questions (Set D) 475 476 479 480 481 483 485 487 492 492 494 496 498 500 506 508 509 509 513 513 516 517 518 520 521 521 522 523 525 526 526 529 530 533 Part 5 Answers Answers to exercises Answers to review questions Index 541 593 605 |
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| index_date | 2024-07-03T23:33:33Z |
| indexdate | 2024-12-09T17:02:51Z |
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| isbn | 9781292730370 |
| language | English |
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| publishDate | 2025 |
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| spelling | Melville, Alan 1948- Verfasser (DE-588)133535339 aut Taxation Finance Acts 2024 Alan Melville, FCA, BSc, Cert. Ed. Finance Act 2024 Thirtieth edition Harlow, England ; London ; New York Pearson 2025 xiv, 610 Seiten txt rdacontent n rdamedia nc rdacarrier Auf dem Cover: Over 250 worked examples, over 250 exercises and questions Erscheint auch als Online-Ausgabe, EPUB 978-1-292-46218-9 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034937039&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Melville, Alan 1948- Taxation Finance Acts 2024 |
| title | Taxation Finance Acts 2024 |
| title_alt | Finance Act 2024 |
| title_auth | Taxation Finance Acts 2024 |
| title_exact_search | Taxation Finance Acts 2024 |
| title_exact_search_txtP | Taxation Finance Act 2024 |
| title_full | Taxation Finance Acts 2024 Alan Melville, FCA, BSc, Cert. Ed. |
| title_fullStr | Taxation Finance Acts 2024 Alan Melville, FCA, BSc, Cert. Ed. |
| title_full_unstemmed | Taxation Finance Acts 2024 Alan Melville, FCA, BSc, Cert. Ed. |
| title_short | Taxation |
| title_sort | taxation finance acts 2024 |
| title_sub | Finance Acts 2024 |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034937039&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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