Tax Memo 2005-2006

Front Cover
FL Memo Ltd, 2005 - Taxation - 1516 pages
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Contents

OUTLINE
32
2
34
Summary 287
38
B Writing down allowance 327
44
Pooledassets 393
53
A Industrial buildings
65
Capital allowances
66
B Flat conversions
71
Capital gains tax losses
729
Disposals
739
Specific types of asset
760
Reliefs
802
Tax liability
825
Administration
829
General principles
833
Expenditure incurred on the acquisition of capital assets is not allowable as a deduction
849

4
77
Mineral extraction
83
Trading income and expenses
87
Intangible assets
95
Loan relationships and derivatives
103
Other income and payments
115
952
122
Chargeable gains
125
Groups of companies
137
B Transfers of chargeable assets 1658
146
G Shadow ACT 1714
156
Transfer pricing 1723
157
Computation
162
Group companies
176
Special situations
188
Inheritance
206
Overseas issues
222
Administration
242
Income
245
Claims and elections 2243
253
Record keeping 2300
260
General principles
271
Trading income
275
Income from UK land and property
327
Savings and investments
339
Employment income
367
Pensions and state benefits
463
Sundry income and antiavoidance provisions
505
Overseas issues
535
Computation
564
Administration
589
Penalties 2304
599
PAYE and
605
Pay as you earn
607
Construction industry scheme
635
National Insurance contributions
650
Capital gains
691
General principles
693
Capital assets
697
Computation
707
Lifetime transfers of value
851
Transfers on death
861
National heritage property
871
Reliefs
877
Overseas issues
907
Antiavoidance measures
911
Administration
925
Trusts settlements and estates
941
General principles
943
Taxation of estates
949
Income tax and trusts
962
Capital gains tax and trusts
983
Inheritance tax and trusts 7440
997
Overseas trusts
1021
Administration
1033
Value added
1039
First principles
1043
Registering for
1047
Supplies
1058
Input
1102
Routine
1129
Specific situations
1148
Special accounting methods
1172
Land and buildings
1204
Cross border transactions
1226
Administration
1260
Stamp taxes
1281
Stamp duty land
1284
Stamp duty
1310
Land contracts before 1 December 2003
1325
Stamp duty reserve
1337
Specific business issues
1349
Other indirect taxes
1359
Insurance premium
1361
Landfill
1371
Air passenger duty
1387
General information
1397
Appendix
1400
Index p 1419
1419
Copyright

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