Taxation of Small Businesses :: 2017-2018.
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Portland :
Spiramus Press,
2017.
|
| Subjects: | |
| Online Access: | DE-862 DE-863 |
| Physical Description: | 1 online resource (481 pages) |
| ISBN: | 9781910151617 1910151610 |
Staff View
MARC
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| 505 | 0 | |a Preface; About the author; Contents; List of abbreviations; Tables of authorities; Statutes; Chapter 1. Income Tax Computation; 1.1. Aggregation of Taxpayer's Income; 1.2. Interest; 1.3. Limit on Deductions from Adjusted Net Income; 1.4. Payments to Charities; 1.4.1. Gift Aid scheme; 1.4.2. Gifts of land and buildings or shares; 1.5. Personal Allowances Deducted from Net Income; 1.5.1. Introduction; 1.5.2. Personal allowance; 1.5.3. Transfer of Personal Allowance; 1.5.4. Blind person's allowance; 1.5.5. Savings Allowance; 1.5.6. Dividends Nil Rate Band; 1.6. Computation of Tax. | |
| 505 | 8 | |a 1.6.1. Tax rates1.6.2. Extension of basic rate band; 1.7. Tax Reducers; 1.7.1. Categories of tax reducers; 1.7.2. Married couple's age allowance (MCAA); 1.7.3. Reduction in MCAA; 1.7.4. Marriage during tax year; 1.7.5. Transfer of MCAA; 1.7.6. Maintenance payments; 1.8. Tax Retained on Interest, Royalties and Gift Aid donations; 1.9. Comprehensive Example; 1.10. Death and Separation; 1.10.1. Death; 1.10.2. Divorce and separation; 1.11. Married Couples -- Joint Property; 1.12. Minor Children; 1.13. High Income Child Benefit Charge; Chapter 2. Taxation of Trading Income; 2.1. Introduction. | |
| 505 | 8 | |a 2.2. Statutory Definitions of Trading2.3. Statutory Trades; 2.4. Case Law; 2.4.1. Badges of trade; 2.4.2. Trading or investment; 2.4.3. Profit motive; 2.4.4. Subject matter; 2.4.5. Frequency of transactions; 2.4.6. Length of ownership; 2.4.7. Supplementary work; 2.4.8. Manner in which assets are acquired and circumstances surrounding sale; 2.5. Gambling and Speculation; 2.6. Illegal Activities; 2.7. Individuals Trading in Shares; 2.8. Definition of Trading -- National Insurance; 2.9. Mutual Trading; 2.10. Election to Use Cash Basis; 2.10.1. Conditions for making election. | |
| 505 | 8 | |a 2.10.2. Amendments to rules relating to computation of profits2.10.3. Transitional provisions -- unrelieved capital expenditure; 2.11. Capital and Revenue Receipts; 2.11.1. General principles; 2.11.2. Compensation for loss or sterilisation of profit-making apparatus; 2.11.3. Compensation for loss of profit; 2.11.4. Compensation for loss of or damage to fixed assets; 2.11.5. Compensation and liability to tax; 2.11.6. Know-how; 2.11.7. Foreign currency transactions; 2.11.8. Grants; 2.12. Receipts not Received in Course of Trade; 2.12.1. Non-contractual receipts; 2.12.2. Unclaimed money. | |
| 505 | 8 | |a 2.12.3. Commission, discounts and cashback2.12.4. Sponsorship; 2.13. Other Receipts; 2.13.1. Rebates, insurance receipts, damages, statutory payments and interest; 2.13.2. Release from debts; 2.13.3. Directors' fees and professional appointments; 2.13.4. Rent receivable; 2.13.5. Casual receipts; 2.13.6. Receipts in kind; 2.13.7. Post-cessation receipts; 2.14. Capital and Revenue Payments; 2.15. Expenditure Incurred in the Course of a Trade; 2.16. Duality of Purpose; 2.16.1. General principles; 2.16.2. Expenditure on meals; 2.16.3. Business clothing; 2.16.4. Travel and motoring expenses. | |
| 505 | 8 | |a 2.16.5. Duality of purpose -- other items. | |
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Record in the Search Index
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| _version_ | 1829095112828780544 |
| adam_text | |
| any_adam_object | |
| author | James, Malcolm |
| author_facet | James, Malcolm |
| author_role | |
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| author_variant | m j mj |
| building | Verbundindex |
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| callnumber-sort | KD 45501 |
| callnumber-subject | KD - United Kingdom and Ireland |
| collection | ZDB-4-EBA |
| contents | Preface; About the author; Contents; List of abbreviations; Tables of authorities; Statutes; Chapter 1. Income Tax Computation; 1.1. Aggregation of Taxpayer's Income; 1.2. Interest; 1.3. Limit on Deductions from Adjusted Net Income; 1.4. Payments to Charities; 1.4.1. Gift Aid scheme; 1.4.2. Gifts of land and buildings or shares; 1.5. Personal Allowances Deducted from Net Income; 1.5.1. Introduction; 1.5.2. Personal allowance; 1.5.3. Transfer of Personal Allowance; 1.5.4. Blind person's allowance; 1.5.5. Savings Allowance; 1.5.6. Dividends Nil Rate Band; 1.6. Computation of Tax. 1.6.1. Tax rates1.6.2. Extension of basic rate band; 1.7. Tax Reducers; 1.7.1. Categories of tax reducers; 1.7.2. Married couple's age allowance (MCAA); 1.7.3. Reduction in MCAA; 1.7.4. Marriage during tax year; 1.7.5. Transfer of MCAA; 1.7.6. Maintenance payments; 1.8. Tax Retained on Interest, Royalties and Gift Aid donations; 1.9. Comprehensive Example; 1.10. Death and Separation; 1.10.1. Death; 1.10.2. Divorce and separation; 1.11. Married Couples -- Joint Property; 1.12. Minor Children; 1.13. High Income Child Benefit Charge; Chapter 2. Taxation of Trading Income; 2.1. Introduction. 2.2. Statutory Definitions of Trading2.3. Statutory Trades; 2.4. Case Law; 2.4.1. Badges of trade; 2.4.2. Trading or investment; 2.4.3. Profit motive; 2.4.4. Subject matter; 2.4.5. Frequency of transactions; 2.4.6. Length of ownership; 2.4.7. Supplementary work; 2.4.8. Manner in which assets are acquired and circumstances surrounding sale; 2.5. Gambling and Speculation; 2.6. Illegal Activities; 2.7. Individuals Trading in Shares; 2.8. Definition of Trading -- National Insurance; 2.9. Mutual Trading; 2.10. Election to Use Cash Basis; 2.10.1. Conditions for making election. 2.10.2. Amendments to rules relating to computation of profits2.10.3. Transitional provisions -- unrelieved capital expenditure; 2.11. Capital and Revenue Receipts; 2.11.1. General principles; 2.11.2. Compensation for loss or sterilisation of profit-making apparatus; 2.11.3. Compensation for loss of profit; 2.11.4. Compensation for loss of or damage to fixed assets; 2.11.5. Compensation and liability to tax; 2.11.6. Know-how; 2.11.7. Foreign currency transactions; 2.11.8. Grants; 2.12. Receipts not Received in Course of Trade; 2.12.1. Non-contractual receipts; 2.12.2. Unclaimed money. 2.12.3. Commission, discounts and cashback2.12.4. Sponsorship; 2.13. Other Receipts; 2.13.1. Rebates, insurance receipts, damages, statutory payments and interest; 2.13.2. Release from debts; 2.13.3. Directors' fees and professional appointments; 2.13.4. Rent receivable; 2.13.5. Casual receipts; 2.13.6. Receipts in kind; 2.13.7. Post-cessation receipts; 2.14. Capital and Revenue Payments; 2.15. Expenditure Incurred in the Course of a Trade; 2.16. Duality of Purpose; 2.16.1. General principles; 2.16.2. Expenditure on meals; 2.16.3. Business clothing; 2.16.4. Travel and motoring expenses. 2.16.5. Duality of purpose -- other items. |
| ctrlnum | (OCoLC)993778560 |
| dewey-full | 336.207 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.207 |
| dewey-search | 336.207 |
| dewey-sort | 3336.207 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| indexdate | 2025-04-11T08:43:51Z |
| institution | BVB |
| isbn | 9781910151617 1910151610 |
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| publisher | Spiramus Press, |
| record_format | marc |
| spelling | James, Malcolm. Taxation of Small Businesses : 2017-2018. Portland : Spiramus Press, 2017. 1 online resource (481 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Print version record. Preface; About the author; Contents; List of abbreviations; Tables of authorities; Statutes; Chapter 1. Income Tax Computation; 1.1. Aggregation of Taxpayer's Income; 1.2. Interest; 1.3. Limit on Deductions from Adjusted Net Income; 1.4. Payments to Charities; 1.4.1. Gift Aid scheme; 1.4.2. Gifts of land and buildings or shares; 1.5. Personal Allowances Deducted from Net Income; 1.5.1. Introduction; 1.5.2. Personal allowance; 1.5.3. Transfer of Personal Allowance; 1.5.4. Blind person's allowance; 1.5.5. Savings Allowance; 1.5.6. Dividends Nil Rate Band; 1.6. Computation of Tax. 1.6.1. Tax rates1.6.2. Extension of basic rate band; 1.7. Tax Reducers; 1.7.1. Categories of tax reducers; 1.7.2. Married couple's age allowance (MCAA); 1.7.3. Reduction in MCAA; 1.7.4. Marriage during tax year; 1.7.5. Transfer of MCAA; 1.7.6. Maintenance payments; 1.8. Tax Retained on Interest, Royalties and Gift Aid donations; 1.9. Comprehensive Example; 1.10. Death and Separation; 1.10.1. Death; 1.10.2. Divorce and separation; 1.11. Married Couples -- Joint Property; 1.12. Minor Children; 1.13. High Income Child Benefit Charge; Chapter 2. Taxation of Trading Income; 2.1. Introduction. 2.2. Statutory Definitions of Trading2.3. Statutory Trades; 2.4. Case Law; 2.4.1. Badges of trade; 2.4.2. Trading or investment; 2.4.3. Profit motive; 2.4.4. Subject matter; 2.4.5. Frequency of transactions; 2.4.6. Length of ownership; 2.4.7. Supplementary work; 2.4.8. Manner in which assets are acquired and circumstances surrounding sale; 2.5. Gambling and Speculation; 2.6. Illegal Activities; 2.7. Individuals Trading in Shares; 2.8. Definition of Trading -- National Insurance; 2.9. Mutual Trading; 2.10. Election to Use Cash Basis; 2.10.1. Conditions for making election. 2.10.2. Amendments to rules relating to computation of profits2.10.3. Transitional provisions -- unrelieved capital expenditure; 2.11. Capital and Revenue Receipts; 2.11.1. General principles; 2.11.2. Compensation for loss or sterilisation of profit-making apparatus; 2.11.3. Compensation for loss of profit; 2.11.4. Compensation for loss of or damage to fixed assets; 2.11.5. Compensation and liability to tax; 2.11.6. Know-how; 2.11.7. Foreign currency transactions; 2.11.8. Grants; 2.12. Receipts not Received in Course of Trade; 2.12.1. Non-contractual receipts; 2.12.2. Unclaimed money. 2.12.3. Commission, discounts and cashback2.12.4. Sponsorship; 2.13. Other Receipts; 2.13.1. Rebates, insurance receipts, damages, statutory payments and interest; 2.13.2. Release from debts; 2.13.3. Directors' fees and professional appointments; 2.13.4. Rent receivable; 2.13.5. Casual receipts; 2.13.6. Receipts in kind; 2.13.7. Post-cessation receipts; 2.14. Capital and Revenue Payments; 2.15. Expenditure Incurred in the Course of a Trade; 2.16. Duality of Purpose; 2.16.1. General principles; 2.16.2. Expenditure on meals; 2.16.3. Business clothing; 2.16.4. Travel and motoring expenses. 2.16.5. Duality of purpose -- other items. Small business Taxation Law and legislation Great Britain. Business enterprises Taxation Law and legislation Great Britain. Income tax Law and legislation Great Britain. BUSINESS & ECONOMICS Public Finance. bisacsh Business enterprises Taxation Law and legislation fast Income tax Law and legislation fast Small business Taxation Law and legislation fast Great Britain fast https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP Print version: James, Malcolm. Taxation of Small Businesses : 2017-2018. Portland : Spiramus Press, ©2017 9781910151600 |
| spellingShingle | James, Malcolm Taxation of Small Businesses : 2017-2018. Preface; About the author; Contents; List of abbreviations; Tables of authorities; Statutes; Chapter 1. Income Tax Computation; 1.1. Aggregation of Taxpayer's Income; 1.2. Interest; 1.3. Limit on Deductions from Adjusted Net Income; 1.4. Payments to Charities; 1.4.1. Gift Aid scheme; 1.4.2. Gifts of land and buildings or shares; 1.5. Personal Allowances Deducted from Net Income; 1.5.1. Introduction; 1.5.2. Personal allowance; 1.5.3. Transfer of Personal Allowance; 1.5.4. Blind person's allowance; 1.5.5. Savings Allowance; 1.5.6. Dividends Nil Rate Band; 1.6. Computation of Tax. 1.6.1. Tax rates1.6.2. Extension of basic rate band; 1.7. Tax Reducers; 1.7.1. Categories of tax reducers; 1.7.2. Married couple's age allowance (MCAA); 1.7.3. Reduction in MCAA; 1.7.4. Marriage during tax year; 1.7.5. Transfer of MCAA; 1.7.6. Maintenance payments; 1.8. Tax Retained on Interest, Royalties and Gift Aid donations; 1.9. Comprehensive Example; 1.10. Death and Separation; 1.10.1. Death; 1.10.2. Divorce and separation; 1.11. Married Couples -- Joint Property; 1.12. Minor Children; 1.13. High Income Child Benefit Charge; Chapter 2. Taxation of Trading Income; 2.1. Introduction. 2.2. Statutory Definitions of Trading2.3. Statutory Trades; 2.4. Case Law; 2.4.1. Badges of trade; 2.4.2. Trading or investment; 2.4.3. Profit motive; 2.4.4. Subject matter; 2.4.5. Frequency of transactions; 2.4.6. Length of ownership; 2.4.7. Supplementary work; 2.4.8. Manner in which assets are acquired and circumstances surrounding sale; 2.5. Gambling and Speculation; 2.6. Illegal Activities; 2.7. Individuals Trading in Shares; 2.8. Definition of Trading -- National Insurance; 2.9. Mutual Trading; 2.10. Election to Use Cash Basis; 2.10.1. Conditions for making election. 2.10.2. Amendments to rules relating to computation of profits2.10.3. Transitional provisions -- unrelieved capital expenditure; 2.11. Capital and Revenue Receipts; 2.11.1. General principles; 2.11.2. Compensation for loss or sterilisation of profit-making apparatus; 2.11.3. Compensation for loss of profit; 2.11.4. Compensation for loss of or damage to fixed assets; 2.11.5. Compensation and liability to tax; 2.11.6. Know-how; 2.11.7. Foreign currency transactions; 2.11.8. Grants; 2.12. Receipts not Received in Course of Trade; 2.12.1. Non-contractual receipts; 2.12.2. Unclaimed money. 2.12.3. Commission, discounts and cashback2.12.4. Sponsorship; 2.13. Other Receipts; 2.13.1. Rebates, insurance receipts, damages, statutory payments and interest; 2.13.2. Release from debts; 2.13.3. Directors' fees and professional appointments; 2.13.4. Rent receivable; 2.13.5. Casual receipts; 2.13.6. Receipts in kind; 2.13.7. Post-cessation receipts; 2.14. Capital and Revenue Payments; 2.15. Expenditure Incurred in the Course of a Trade; 2.16. Duality of Purpose; 2.16.1. General principles; 2.16.2. Expenditure on meals; 2.16.3. Business clothing; 2.16.4. Travel and motoring expenses. 2.16.5. Duality of purpose -- other items. Small business Taxation Law and legislation Great Britain. Business enterprises Taxation Law and legislation Great Britain. Income tax Law and legislation Great Britain. BUSINESS & ECONOMICS Public Finance. bisacsh Business enterprises Taxation Law and legislation fast Income tax Law and legislation fast Small business Taxation Law and legislation fast |
| title | Taxation of Small Businesses : 2017-2018. |
| title_auth | Taxation of Small Businesses : 2017-2018. |
| title_exact_search | Taxation of Small Businesses : 2017-2018. |
| title_full | Taxation of Small Businesses : 2017-2018. |
| title_fullStr | Taxation of Small Businesses : 2017-2018. |
| title_full_unstemmed | Taxation of Small Businesses : 2017-2018. |
| title_short | Taxation of Small Businesses : |
| title_sort | taxation of small businesses 2017 2018 |
| title_sub | 2017-2018. |
| topic | Small business Taxation Law and legislation Great Britain. Business enterprises Taxation Law and legislation Great Britain. Income tax Law and legislation Great Britain. BUSINESS & ECONOMICS Public Finance. bisacsh Business enterprises Taxation Law and legislation fast Income tax Law and legislation fast Small business Taxation Law and legislation fast |
| topic_facet | Small business Taxation Law and legislation Great Britain. Business enterprises Taxation Law and legislation Great Britain. Income tax Law and legislation Great Britain. BUSINESS & ECONOMICS Public Finance. Business enterprises Taxation Law and legislation Income tax Law and legislation Small business Taxation Law and legislation Great Britain |
| work_keys_str_mv | AT jamesmalcolm taxationofsmallbusinesses20172018 |