TY - BOOK AU - James,Malcolm TI - The UK tax system: an introduction SN - 9781913507138 AV - KD5359 .J36 2009 PY - 2009/// CY - London PB - Spiramus KW - Taxation KW - Law and legislation KW - Great Britain N1 - 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 ER -