Essential Tax - Advanced (UK)

This Essential Guide looks at Advanced Taxation. The key topics include: • The UK tax system • The principles of income tax • Income from investments • Income from employment • Share schemes • Income from self-employment • The life cycle of an unincorporated business • Relief for trading losses • Simpler income tax for small businesses • The taxation of pensions • National Insurance Contributions • An introduction to capital gains tax • Adjustments to the basic capital gain computation • Capital gains tax reliefs • Inheritance tax and lifetime gifts • Inheritance tax on the value of an estate • Further aspects of IHT • The taxation of trusts • Residence • Overseas aspects of personal tax • Tax planning for the individual • Personal financial planning • Introduction to corporation tax • Chargeable gains and intangible assets • Company trading losses • Overseas aspects of corporation tax • Group corporation tax • Corporation tax – additional aspects • Value added tax • Stamp duty • Tax planning for businesses • Administration