Taxation: Finance Act 2024

Preface
Acknowledgements
Summary of tax data

Part 1 Income Tax and National Insurance

Introduction to the UK tax system
Introduction to income tax
Personal allowances
Payments and gifts eligible for tax relief
Income from property
Income from savings and investments
Income from employment (1)
Income from employment (2)
Income from self-employment: Computation of income
Income from self-employment: Allocating profits to tax years
Income from self-employment: Capital allowances
Income from self-employment: Trading losses
Income from self-employment: Partnerships
Pension contributions
Payment of income tax, interest and penalties
National Insurance contributions

Part 2 Capital Gains Tax

Introduction to capital gains tax
Computation of gains and losses
Chattels and wasting assets
Shares and securities
Principal private residence
CGT reliefs

Part 3 Corporation Tax

Introduction to corporation tax
Corporate chargeable gains
Computation and payment of the corporation tax liability
Corporation tax losses
Close companies and investment companies
Groups of companies and reconstructions

Part 4 Miscellaneous

Value added tax (1)
Value added tax (2)
Inheritance tax
Overseas aspects of taxation

Part 5 Answers Index

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• Finanças públicas
• Tributação , taxas e impostos

finance act 2024 principles practice procedure public Alan Melville foundations personal business auditing annual budget capital gains corporation loss payment company investment inheritance overseas aspect basis period trading partnership