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دانلود کتاب Alan Melville: Taxation Finance Act 2021, 27th Edition
دانلود کتاب آلن ملویل: قانون مالی مالیات 2021، نسخه بیست و هفتم
مشخصات کتاب
Alan Melville: Taxation Finance Act 2021, 27th Edition
ویرایش: Twenty-seventh edition.
نویسندگان: Alan Melville
سری:
ISBN (شابک) : 9781292406725, 1292406720
ناشر:
سال نشر: 2022
تعداد صفحات: 627
زبان: English
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود)
حجم فایل: 19 مگابایت
قیمت کتاب (تومان) : 47,000
در صورت تبدیل فایل کتاب Alan Melville: Taxation Finance Act 2021, 27th Edition به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب آلن ملویل: قانون مالی مالیات 2021، نسخه بیست و هفتم نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
توضیحاتی در مورد کتاب آلن ملویل: قانون مالی مالیات 2021، نسخه بیست و هفتم
برای دوره های کارشناسی و کارشناسی ارشد در مالیات، و برای استفاده حرفه ای. قوانین و سیاست های مالیاتی بریتانیا را در این راهنمای به روز برای سال 2021 به وضوح دریافت کنید. Taxation، نسخه 27، توسط آلن ملویل، به روز شده با قانون مالی 2021، متن قطعی و پیشرو در بازار در مورد مالیات بریتانیا است و به دلیل معروف بودن آن شناخته شده است. پوشش به روز تغییرات ارائه شده توسط بودجه سالانه. این راهنمای جامع با نثر تمیز، ساختارمند و نمونه‌های بسیار کاربردی فراوانی دارد، اگر برای اولین بار در حال مطالعه مالیات هستید، این راهنمای جامع هم به‌عنوان یک کتاب درسی اصلی و هم به‌عنوان متن مرجعی است که به وضوح سیستم مالیاتی بریتانیا و مقررات مالیاتی را توضیح می‌دهد. با پشتیبانی رایگان برای دسترسی به وبسایت Companion که دارای فرصت‌هایی برای تمرین بیشتر، ضمیمه‌های فصل و مجموعه‌ای از پیوندهای مفید برای بررسی بیشتر قوانین مالیاتی و سیستم مالیاتی است. پیرسون، شرکت یادگیری جهان.
توضیحاتی درمورد کتاب به خارجی
For undergraduate and graduate courses in Taxation, and for professional use. Get clarity on UK taxation rules and policies in this up-to-date guide for year 2021 Taxation, 27th Edition, by Alan Melville, updated with 2021's Finance Act, is the definitive, market-leading text on UK taxation and is known for its up-to-date coverage of the changes introduced by the annual Budget. Featuring clean, well-structured prose and a wealth of immensely practical examples, this comprehensive guide serves as both a core textbook if you are studying taxation for the first time and a reference text that clearly explains the UK tax system and taxation regulations. Supported by free to access Companion Website featuring opportunities for extra practice, chapter appendices and a range of useful links to explore taxation rules and the tax system further. Pearson, the worlds learning company.
فهرست مطالب
Front Cover Half Title Title Page Copyright Page Contents Preface Acknowledgements Summary of tax data Part 1 Income Tax and National Insurance 1 Introduction to the UK tax system UK taxes Sources of tax law The tax year Structure of HM Revenue and Customs Administration of the tax system Self Assessment Appeals Tax evasion and tax avoidance Making Tax Digital The HMRC Charter 2 Introduction to income tax Taxable persons Classification of income Exempt income Structure of an income tax computation Married couples and civil partners Rates of income tax for 2021-22 Income taxed at source Savings income Dividend income Allocation of the personal allowance 3 Personal allowances Personal allowances for 2021-22 The personal allowance Blind person's allowance Tax reducers Married couple's allowance 4 Payments and gifts eligible for tax relief Payments and gifts deductible from total income Eligible interest payments Annual payments Gifts of shares or property to charity Payments which are tax reducers Maintenance payments Loans used to purchase a life annuity Gifts of pre-eminent property to the nation Gift Aid 5 Income from property Definition of property income Basis of assessment and allowable expenditure Capital expenditure Losses Lease premiums "Rent-a-room" relief Furnished holiday lettings (FHL) 6 Income from savings and investments Interest received Dividends received Tax-efficient investments Individual Savings Accounts Enterprise Investment Scheme Venture Capital Trusts Child Trust Funds Income from trusts and settlements Miscellaneous income 7 Income from employment (1) Employment and self-employment Basis of assessment Employment income Non-taxable employment income Deductible expenses Termination payments The PAYE system Construction industry scheme Employee incentive schemes 8 Income from employment (2) Benefits in kind Living accommodation Cars provided for private use Beneficial loans Salary sacrifice 9 Income from self-employment: Computation of income The badges of trade The calculation of trading profits Deductibility of expenditure Disallowed expenditure Allowable expenditure Adjustments relating to income Trading income allowance Cash basis and simplified expenses 10 Income from self-employment: Basis periods The current year basis Commencement of trade Cessation of trade Change of accounting date Averaging of trading profits for farmers and creative artists 11 Income from self-employment: Capital allowances Eligible expenditure Chargeable periods Plant and machinery Capital allowances on plant and machinery Writing down allowance Annual investment allowance First year allowance Balancing allowances and charges Non-pooled assets Allowances on cessation of trade Structures and buildings allowances Miscellaneous capital allowances 12 Income from self-employment: Trading losses Relief for trading losses Carry-forward trade loss relief Trade loss relief against total income Temporary extension of s64 relief Early trade losses relief Terminal trade loss relief Post-cessation trade relief Transfer of a business to a company Losses on shares in unlisted trading companies Limit on income tax reliefs 13 Income from self-employment: Partnerships Principles of partnership taxation Notional profits and losses Change in partnership composition Non-trading income Trading losses 14 Pension contributions Registered pension schemes Tax relief for contributions by scheme members Tax relief for contributions by employers Annual allowance charge Lifetime allowance charge 15 Payment of income tax, interest and penalties Payment of income tax Late payment penalties Interest on overdue income tax Interest on overpaid income tax Penalties 16 National Insurance contributions Class 1 Class 1A Class 1B Class 2 Class 3 Class 4 Annual maximum contributions Review questions (Set A) Part 2 Capital Gains Tax 17 Introduction to capital gains tax Chargeable persons Chargeable assets Chargeable disposals Basis of assessment Rates of CGT Relief for capital losses Relief for trading losses Administration of CGT 18 Computation of gains and losses Layout of a CGT computation Disposal value Allowable expenditure Part disposals Assets with negligible value Assets held on 31 March 1982 19 Chattels and wasting assets The chattels exemption Chattels disposed of at a loss Part disposals of chattels Wasting chattels Wasting assets Leases 20 Shares and securities The share matching rules The Section 104 holding Bonus issues Rights issues Capital distributions Takeovers Gilts and qualifying corporate bonds 21 Principal private residence Principal private residence Partial exemption Deemed residence Letting relief Business use 22 CGT reliefs Damaged assets Destroyed assets Replacement of business assets Gift of business assets Transfer of a business to a limited company Business asset disposal relief Reinvestment into EIS shares Loans to traders Review questions (Set B) Part 3 Corporation Tax 23 Introduction to corporation tax Scope of corporation tax Accounting periods Taxable total profits Trading income Income from property Income from non-trading loans Dividends received Relief for charitable donations Loan relationships Long periods of account Research and development tax relief Intangible fixed assets 24 Corporate chargeable gains Chargeable disposals and assets Basis of assessment Computation of gains and losses Indexation allowance Assets held on 31 March 1982 The rebasing election Assets acquired before 6 April 1965 Disposals of shares or securities 25 Computation and payment of the corporation tax liability Corporation tax financial years Rates of corporation tax Due date of payment Accounting for income tax deducted at source Shadow ACT Self Assessment Interest on underpaid and overpaid corporation tax Penalties Rates of corporation tax from FY2023 26 Corporation tax losses Relief for trading losses Carry forward of trade loss relief Unrelieved qualifying charitable donations Trade loss relief against total profits Temporary extension of trade loss relief against total profits Repayments of corporation tax Anti-avoidance legislation Choice of loss relief Non-trading losses Restriction on deduction of carried-forward losses 27 Close companies and investment companies Close companies Definition of a close company Exceptions Consequences of close company status Companies with investment business Choice of business medium Incorporation 28 Groups of companies and reconstructions Related 51% group companies Group payment arrangements Transfer pricing 75% groups Group relief Transfer of chargeable assets within a group Capital losses Consortia Corporate interest restriction Company reconstructions Review questions (Set C) Part 4 Miscellaneous 29 Value added tax (1) The principle of VAT Taxable persons Taxable supplies Exempt supplies Reduced rate supplies Zero rate supplies The value of a supply Imports and exports Registration Deregistration 30 Value added tax (2) Accounting for VAT The tax point Tax invoices Accounting records Special schemes Retail schemes Bad debts Non-deductible input tax Partial exemption Administration of VAT Penalties, surcharges and interest 31 Inheritance tax Transfers of value Exempt transfers Potentially exempt transfers (PETs) IHT payable on chargeable lifetime transfers IHT payable on death Valuation Business property relief Agricultural property relief Administration of IHT 32 Overseas aspects of taxation Residence and domicile Income tax - general rules Double taxation relief (DTR) Income from employment Trading income Income from property and investments Capital gains tax - general rules Inheritance tax - general rules Corporation tax - general rules Controlled foreign companies (CFCs) Transfer pricing Double taxation relief for companies Diverted profits tax Digital services tax Review questions (Set D) Part 5 Answers Answers to exercises Answers to review questions Index Back Cover
