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A Review of United Kingdom Taxation
Self-Assessment
Main features
Payments
Income Tax
Liability to income
tax
Married couples
Self-employment
Employment
Fringe benefits for
employees
Investment income
Property income
Relief for interest
Investments with
special tax rules (ISAs, Life assurance based investments, EIS, VCTs,
NSICs)
Capital Allowances
Main features
Main allowances
Non-UK Income and Non-Residents
Domicile and
residence
Non-UK income
National Insurance Contributions
Employees
Self-employed
Voluntary
Contracting out of
S2P
Pensions
Main features
Occupational
pensions
Personal pensions
Capital Gains Tax
Liability to capital
gains tax
Disposal of assets
Deductions
Losses
Rate of tax
Indexation allowance
Identification of
securities
Taper relief
Main exemptions
Other main reliefs
Residence and
domicile status
Tax Computation
Inheritance Tax
Liability to
inheritance tax
Rate of tax
Valuation of assets
Gifts with
reservation
Main exemptions
Potentially exempt
transfers
Quick succession
relief
Agricultural
property relief
Business property
relief
Corporation Tax
Liability to
corporation tax
Capital gains by
companies
Rates of tax
Company losses
Groups of companies
Dividends,
distributions and ACT
Self-assessment
Value Added Tax
Liability to value
added tax
Registration
The VAT system
Exempt supplies
Zero-rated supplies
Reduced rate
supplies
EU single market
Collection of VAT
Stamp Duties and Stamp Duty Land Tax
Main Due Dates for Tax Payment
Interest on Overdue Tax
Interest on Tax Overpaid
The Dyer Partnership, 17
Westminster Court, Hipley Street, Old Woking, Surrey GU22 9LG
Copyright © 2002 - 2004 The Dyer Partnership
Limited
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