The UK tax system : an introduction /
United Kingdom tax system : an introduction
Malcolm James.
- 2nd ed.
- London : Spiramus, 2009.
- xiii, 141 p. ; 24 cm.
Includes index.
The legal framework of taxation -- Income tax computation -- Principles of trading income -- Principles of employment income -- Property income -- Corporation tax -- Capital gains tax -- National insurance contributions -- Value added tax -- Stamp duty land tax -- Inheritance tax -- Tax administration and appeals -- Pay as you earn (PAYE) and collection of national insurance contributions -- VAT administration, appeals, interest, penalties and surcharges -- Self-assessment enquiries, discovery assessments and investigations -- Overseas aspects of taxation -- Pensions -- Anti-avoidance.