Income Tax and National Insurance, Corporation Tax and Capital Gains Tax (Tolley's Taxwise) - Softcover

Softcover

ISBN 10: 1860123015 ISBN 13: 9781860123016

Verlag: Tolley Publishing, 1996

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Reseña del editor:

This guide provides worked examples that show the practical application and give a detailed explanation of the taxation regulations as they relate to income tax, National Insurance, corporation tax and capital gains tax, together with the interaction of other taxes. This edition is updated throughout to reflect changes arising from the Finance Act 1996, including: taxation of savings incomme at lower tax rate; new rules for carrying back pension premiums and losses; changes in relation to employee share schemes; changed treatment of loans to and by companies and interest payable and receivable thereon; new rules for loans to close company directors; capital gains retirement relief and rollover relief changes; National Insurance provisions for "NIC holidays" for employees and new treatment of Class 4 contributions; and current year basis and self-assessment provisions, including employers' new responsibilities under PAYE, and special provisions relating to capital allowances and partnerships.

Über diese Auflage

• Verlag: Tolley Publishing
• Erscheinungsdatum: 1996
• ISBN 10: 1860123015
• ISBN 13: 9781860123016
• Einband: Tapa blanda
• Anzahl der Seiten: 720
• Herausgeber: Burrows Rita, Etc.