内容

目次

1. Allowances and Tax Rates; 2. Accrued Income Scheme; 3. Alternative Finance Arrangements; 4. Anti-Avoidance; 5. Appeals; 6. Assessments; 7. Bankruptcy; 8. Banks and Building Societies; 9. Capital Allowances; 10. Capital Allowances on Plant and Machinery; 11. Capital Gains Tax; 12. Certificates of Deposit; 13. Certificates of Tax Deposit; 14. Charities; 15. Children; 16. Claims; 17. Community Investment Tax Relief; 18. Compensation for Loss of Employment (and Damages); 19. Connected Persons; 20. Construction Industry Scheme (CIS); 21. Deceased Estates; 22. Deduction of Tax at Source; 23. Diplomatic Immunity etc.; 24. Disclosure of Tax Avoidance Schemes; 25. Disguised Remuneration; 26. Double Tax Relief; 27. Employment Income; 28. Enterprise Investment Scheme; 29. Exempt Income; 30. Exempt Organisations; 31. Foreign Income; 32. Foster Care etc; 33. Herd Basis; 34. HMRC - Administration; 35. HMRC - Confidentiality of Information; 36. HMRC Explanatory Publications; 37. HMRC Extra-Statutory Concessions; 38. HMRC Investigatory Powers; 39. HMRC Statements of Practice; 40. Intellectual Property; 41. Interest Payable; 42. Late Payment Interest and Penalties; 43. Life Assurance Policies; 44. Losses; 45. Managed Service Companies; 46. Married Persons and Civil Partners; 47. Mineral Royalties; 48. Miscellaneous Income; 49. Non-Residents; 50. Offshore Funds; 51. Partnerships; 52. Pay As You Earn; 53. Payment of Tax; 54. Penalties; 55. Pension Income; 56. Pension Provision; 57. Personal Service Companies etc. (IR35); 58. Post-Cessation Receipts and Expenditure; 59. Property Income; 60. Remittance Basis; 61. Repayment Interest; 62. Residence and Domicile; 63. Returns; 64. Savings and Investment Income; 65. Seed Enterprise Investment Scheme; 66. Self-Assessment; 67. Self-Assessment - Key Dates; 68. Self-Employment; 69. Settlements; 70. Share-Related Employment Income and Exemptions; 71. Social Investment Relief; 72. Social Security and National Insurance; 73. Time Limits - Fixed Dates; 74. Time Limits - Variable Dates; 75. Trading Income; 76. Trading Income - Cash Basis for Small Businesses; 77. Trading Income - Fixed Rate Deduction Scheme; 78. Underwriters at Lloyd's; 79. Unit Trusts etc.; 80. Venture Capital Trusts; 81. Finance(No 2) Act 2015 - Summary of Income Tax Provisions; 82. Finance Act 2016 - Summary of Income Tax Provisions; 83. Table of Statutes; 84. Table of Statutory Instruments; 85. Table of Leading Cases; 86. Index