Featuring examiner-reviewed Study Texts and Practice
Revision Kits, this title includes interactive study tools that
provide you with the material you need for exam success.
內容簡介:
Featuring examiner-reviewed Study Texts and Practice
Revision Kits, this title includes interactive study tools that
provide you with the material you need for exam success.
目錄:
Introduction
Helping you to pass - the ONLY P6 Study Text reviewed by the
examiner!
Studying P6
Part A Taxation of individuals
1 Principles of income tax
2 Pensions and other tax efficient investment
products
3 Property and other investment income
4 Employment ~ncome
5 Employment income: additional aspects
6 Trade profits
7 Capital allowances
8 Trading losses
9 Partnerships and limited liability partnerships
10 Overseas aspects of incometax
Part B Capital taxes
11 Chargeable gains: an outline
12 Shares and securities
13 Chargeable gains: reliefs
14 Chargeable gains: additional aspects
15 Self assessment for individuals and partnerships
16 An introduction to inheritance tax
17 Inheritance tax: valuation, reliefs and the death
estate
18 Inheritance tax: additional aspects
19 Trusts and stamp duties
Part C Taxation of companies
20 Computing taxable total profits
21 Chargeable gains for companies
22 Computing corporation tax payable
23 Administration, winding up, purchase of own shares
24 Losses and deficits on non-trading loan
relationships
25 Close companies and investment companies
26 Groups and consortia
27 Overseas aspects of corporate tax
Part D Value added tax
28 Value added tax l
29 Value added tax 2
Part E Impact of taxes and tax planning
30 Impact of taxes and tax planning
Exam question and answer bank
Tax tables
Index
Review form