James, Malcolm

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.

9781913507138

2010286149


Taxation--Law and legislation--Great Britain.

KD5359 / .J36 2009