内容

目次

1. Introduction 2. Income tax and tax credits: general principles 3. Corporation tax: general principles 4. Capital gains tax: general principles 5. Inheritance tax: general principles 6. Stamp taxes 7. Value added tax: general principles 8. Council tax and business rates 9. Dealing with the Revenue 10. Employments ? income chargeable and allowable deductions 11. Employee share options and awards 12. Directors of small and family companies 13. National insurance contributions ? employees and employers 14. Statutory sick pay and statutory maternity etc pay 15. Golden handcuffs and golden handshakes 16. Occupational pension schemes 17. Personal pension schemes 18. Sole trader, partnership or company? 19. Starting up a new small or part-time business 20. How are business profits calculated? 21. How are business profits charged to tax? 22. Capital allowances 23. Partnerships 24. National insurance contributions for the self-employed 25. Losses of sole traders and partners 26. Company losses 27. Transfer of business to limited company 28. Selling the family company 29. Encouraging business investment, enterprise and efficiency 30. Your family home 31. A country life: farms and woodlands 32. Investing in land and buildings 33. Family matters 34. Especially for the senior citizen 35. Making a will and post-death planning 36. Tax on your investments 37. Investing in banks and building societies 38. Investing in stocks and shares 39. Chattels and valuables 40. Sensible use of life insurance 41. The overseas element 42. Trusts and estates 43. Charities and charitable trusts 44. Subcontractors in the construction industry 45. Main anti-avoidance provisions