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A supplement to the scheme for raising 1,500,000 l. upon talleys and orders payable in course out of a fund of 140,000 l. per ann. for thirty two years; with a certain increase of principal and interest, according to several classes, with addition of chances [[electronic resource]]
| A supplement to the scheme for raising 1,500,000 l. upon talleys and orders payable in course out of a fund of 140,000 l. per ann. for thirty two years; with a certain increase of principal and interest, according to several classes, with addition of chances [[electronic resource]] |
| Autore | Blunt John, Sir, <1665-1733.> |
| Pubbl/distr/stampa | [London, : s.n., 1711] |
| Descrizione fisica | [4] p |
| Altri autori (Persone) | BluntJohn, Sir, <1665-1733.> |
| Soggetto topico |
Taxation - Law and legislation - England
Lotteries - England |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996393692903316 |
Blunt John, Sir, <1665-1733.>
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| [London, : s.n., 1711] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Taxation : finance act 2015 / / Alan Melville
| Taxation : finance act 2015 / / Alan Melville |
| Autore | Melville Alan |
| Edizione | [21th ed.] |
| Pubbl/distr/stampa | Harlow, England : , : Pearson, , 2016 |
| Descrizione fisica | 1 online resource (625 pages) : illustrations |
| Disciplina | 343.4104 |
| Soggetto topico | Taxation - Law and legislation - England |
| ISBN | 1-292-08635-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Title Page -- Copyright -- 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 -- Tax avoidance -- 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 2015-16 -- Income taxed at source -- Savings income -- Dividends from UK companies -- 3 Personal allowances -- Personal allowances for 2015-16 -- 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 -- 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 -- Allowable expenses.
Payments made on termination of employment -- The PAYE system -- Construction industry scheme -- Employee incentive schemes -- 8 Income from employment (2) -- Benefits in kind -- Benefits assessable on all employees -- Special rules for P11D employees -- 9 Income from self-employment: Computation of income -- The badges of trade -- The calculation of trading profits -- Deductibility of expenditure -- Disallowed expenditure -- Allowable expenditure -- Trading income not in the accounts -- Non-trading income in the accounts -- Expenditure not in the accounts -- Post-cessation receipts -- 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 -- 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 -- 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 and 3A -- 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 residences -- 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 -- Entrepreneurs' 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 loan relationships -- Miscellaneous income -- Franked investment income -- Relief for charitable donations -- Loan relationships -- Long periods of account -- 24 Corporate chargeable gains -- Chargeable disposals and chargeable 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 -- Disincorporation relief -- 25 Computation and payment of the corporation tax liability -- Corporation tax financial years -- Rates of corporation tax -- Marginal relief -- Due date of payment -- Accounting for income tax deducted at source -- Shadow ACT -- Self Assessment -- Interest on underpaid and overpaid corporation tax -- Penalties -- 26 Corporation tax losses -- Relief for trading losses -- Carry forward of trade loss relief -- Unrelieved charitable donations -- Trade loss relief against total profits -- Repayments of corporation tax -- Anti-avoidance legislation -- Choice of loss relief -- Non-trading losses -- 27 Close companies and companies with investment business -- Close companies -- Definition of a close company -- Exceptions -- Consequences of close company status -- Close investment-holding companies -- Companies with investment business -- Unincorporated business vs close company -- Incorporation -- 28 Groups of companies and reconstructions -- Related 51% group companies -- Associated companies -- Transfer pricing -- 51% groups -- 75% groups -- Group relief -- Transfer of chargeable assets within a group -- Capital losses -- Consortia -- 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 -- Chargeable transfers of value -- Exempt transfers -- Potentially exempt transfers -- 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 -- 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 -- Double taxation relief for companies -- Diverted profits tax -- Review questions (Set D) -- Part 5 ANSWERS -- Answers to exercises -- Answers to review questions -- Index. |
| Record Nr. | UNINA-9910153250603321 |
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Melville Alan
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| Harlow, England : , : Pearson, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Three ordinances of the Lords and Commons assembled in Parliament [[electronic resource] ] : Containing the names of divers knights and gentlemen, to be added to the committees in the counties of Kent and Sussex, for the weekly assessements, and for the leizing [sic] and sequestration of papists estates, and other notorions [sic] delinquens, for the use of the Parliament. Also, another ordinance of both Houses, concerning some voluntiers lately sent from the associate counties of Essex, Suffolke, Norfolke, Cambridge, &c. which forces are to be maintained with the money raised upon the late ordinance for assessing in the said counties. Die Jovis, 18 Maii. 1643. Ordered by the Lords and Commons assembled in Parliament, that these ordinances shall be forthwith printed and published. Io. Browne Cler. Parliamentorum
| Three ordinances of the Lords and Commons assembled in Parliament [[electronic resource] ] : Containing the names of divers knights and gentlemen, to be added to the committees in the counties of Kent and Sussex, for the weekly assessements, and for the leizing [sic] and sequestration of papists estates, and other notorions [sic] delinquens, for the use of the Parliament. Also, another ordinance of both Houses, concerning some voluntiers lately sent from the associate counties of Essex, Suffolke, Norfolke, Cambridge, &c. which forces are to be maintained with the money raised upon the late ordinance for assessing in the said counties. Die Jovis, 18 Maii. 1643. Ordered by the Lords and Commons assembled in Parliament, that these ordinances shall be forthwith printed and published. Io. Browne Cler. Parliamentorum |
| Pubbl/distr/stampa | London, : Printed for Iohn Wright in the Old-baily, May 19. 1643 |
| Descrizione fisica | 8 p |
| Soggetto topico | Taxation - Law and legislation - England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996393230203316 |
| London, : Printed for Iohn Wright in the Old-baily, May 19. 1643 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Three ordinances of the Lords and Commons assembled in Parliament [[electronic resource] ] : containing the names of divers knights and gentlemen to be added to the committees in the counties of Kent and Suffex for the weekly assessments and for the seizing and sequestration of papists estates and other notorions delinquens for the use of the Parliament : also another ordinance of both Houses, concerning some voluntiers lately sent from the associate counties of Essex, Suffolke, Norfolke, Cambridge, &c which forces are to be maintained with the money raised upon the late ordinance for assessing in the said counties
| Three ordinances of the Lords and Commons assembled in Parliament [[electronic resource] ] : containing the names of divers knights and gentlemen to be added to the committees in the counties of Kent and Suffex for the weekly assessments and for the seizing and sequestration of papists estates and other notorions delinquens for the use of the Parliament : also another ordinance of both Houses, concerning some voluntiers lately sent from the associate counties of Essex, Suffolke, Norfolke, Cambridge, &c which forces are to be maintained with the money raised upon the late ordinance for assessing in the said counties |
| Pubbl/distr/stampa | London, : Printed for Iohn Wright ..., May 19, 1643 |
| Descrizione fisica | [7] p |
| Soggetto topico | Taxation - Law and legislation - England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996394023403316 |
| London, : Printed for Iohn Wright ..., May 19, 1643 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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To [blank] being by us approved and appointed collectors for the [blank] within the [blank] of the moneys payable to Their Majesties [[electronic resource] ] : by vertue of an Act of this present Parliament, intituled, An act for a grant to Their Majesties of an aid of twelve pence in the pound for one year for the necessary defence of their realms
| To [blank] being by us approved and appointed collectors for the [blank] within the [blank] of the moneys payable to Their Majesties [[electronic resource] ] : by vertue of an Act of this present Parliament, intituled, An act for a grant to Their Majesties of an aid of twelve pence in the pound for one year for the necessary defence of their realms |
| Pubbl/distr/stampa | [London, : s.n.], 1689 |
| Descrizione fisica | 1 sheet ([1] p.) |
| Soggetto topico | Taxation - Law and legislation - England |
| Soggetto genere / forma | Broadsides17th century.England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996387543603316 |
| [London, : s.n.], 1689 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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To the honourable The House of Commons in Parliament assembled: a brief scheme humbly presented, for raising 40000 l. per annum with great facility [[electronic resource] ] : by a duty that may be laid on the postage of letters, viz
| To the honourable The House of Commons in Parliament assembled: a brief scheme humbly presented, for raising 40000 l. per annum with great facility [[electronic resource] ] : by a duty that may be laid on the postage of letters, viz |
| Autore | Weston Charles |
| Pubbl/distr/stampa | [London], : Printed April 12. 1695. and reprinted March 20. 1696. for Charles and Matthew Weston, [1697] |
| Descrizione fisica | 1 sheet ([1] p.) |
| Altri autori (Persone) | WestonMatthew |
| Soggetto topico | Taxation - Law and legislation - England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996384843803316 |
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Weston Charles
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| [London], : Printed April 12. 1695. and reprinted March 20. 1696. for Charles and Matthew Weston, [1697] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
To the honourable The House of Commons in Parliament assembled: a brief scheme humbly presented, for raising 40000 l. per annum with great facility [[electronic resource] ] : by a duty that may be laid on the postage of letters, viz
| To the honourable The House of Commons in Parliament assembled: a brief scheme humbly presented, for raising 40000 l. per annum with great facility [[electronic resource] ] : by a duty that may be laid on the postage of letters, viz |
| Autore | Weston Charles |
| Pubbl/distr/stampa | [London], : Printed April 12. 1695. and reprinted March 20. 1696. for Charles and Matthew Weston, [1697] |
| Descrizione fisica | 1 sheet ([1] p.) |
| Altri autori (Persone) | WestonMatthew |
| Soggetto topico |
Taxation - Law and legislation - England
Postal service - England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996388765903316 |
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Weston Charles
|
||
| [London], : Printed April 12. 1695. and reprinted March 20. 1696. for Charles and Matthew Weston, [1697] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
To the honourable The House of Commons in Parliament assembled; a brief scheme humbly presented, for raising 40000 l. per annum with great facility [[electronic resource] ] : by a duty that may be laid on the postage of letters, in lieu of the intended duty on glass, viz
| To the honourable The House of Commons in Parliament assembled; a brief scheme humbly presented, for raising 40000 l. per annum with great facility [[electronic resource] ] : by a duty that may be laid on the postage of letters, in lieu of the intended duty on glass, viz |
| Autore | Weston Charles |
| Pubbl/distr/stampa | London, : printed for Charles and Matthew Weston, April, 12. 1695 |
| Descrizione fisica | 1 sheet ([1] p.) |
| Altri autori (Persone) | WestonMatthew |
| Soggetto topico | Taxation - Law and legislation - England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996386813403316 |
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Weston Charles
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||
| London, : printed for Charles and Matthew Weston, April, 12. 1695 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Two orders of the Commons in Parliament of great consequence [[electronic resource] ] : the one forbidding after publication hereof, all persons, tenants or others to pay any rents, profits, fees, or other advantages due, or payable to any persons ecclesiasticall or temporall, as have raised or shall raise arms against the Parliament or have volutarily contributed theunto, and that such payment shall be accounted as non payment : the other of additions to the ordinance of both Houses, for the raising of a wkekly [sic] contribution for the maintenance of the army raised by the Parliament
| Two orders of the Commons in Parliament of great consequence [[electronic resource] ] : the one forbidding after publication hereof, all persons, tenants or others to pay any rents, profits, fees, or other advantages due, or payable to any persons ecclesiasticall or temporall, as have raised or shall raise arms against the Parliament or have volutarily contributed theunto, and that such payment shall be accounted as non payment : the other of additions to the ordinance of both Houses, for the raising of a wkekly [sic] contribution for the maintenance of the army raised by the Parliament |
| Pubbl/distr/stampa | London, : Printed for Edw. Husbands ..., March 30, 1643 |
| Descrizione fisica | 8 p |
| Soggetto topico | Taxation - Law and legislation - England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996393750903316 |
| London, : Printed for Edw. Husbands ..., March 30, 1643 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Two orders of the Commons in Parliament of great consequence [[electronic resource] ] : The one forbidding after publication hereof; all persons, tenants or others, to pay any rents, profits, fees, or other advantages due, or payable to any persons ecclesiasticall or temporall, as have raised or shall raise arms against the Parliament, or have volutarily [sic] contributed therunto; and that such payment shall be accounted as non payment. The other of additions to the ordinance of both Houses, for the raising of a wkekly [sic] contribution for the maintenance of the army raised by the Parliament. Ordered by the Commons in Parliament, that this ordinance and order be forthwith printed and published. H: Elsynge, Cl. Parl. D. Com
| Two orders of the Commons in Parliament of great consequence [[electronic resource] ] : The one forbidding after publication hereof; all persons, tenants or others, to pay any rents, profits, fees, or other advantages due, or payable to any persons ecclesiasticall or temporall, as have raised or shall raise arms against the Parliament, or have volutarily [sic] contributed therunto; and that such payment shall be accounted as non payment. The other of additions to the ordinance of both Houses, for the raising of a wkekly [sic] contribution for the maintenance of the army raised by the Parliament. Ordered by the Commons in Parliament, that this ordinance and order be forthwith printed and published. H: Elsynge, Cl. Parl. D. Com |
| Pubbl/distr/stampa | London, : Printed for Edw. Husbands, and are to be sold at his shop in the middle Temple, March 30. 1643 |
| Descrizione fisica | 8 p |
| Soggetto topico | Taxation - Law and legislation - England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996392665903316 |
| London, : Printed for Edw. Husbands, and are to be sold at his shop in the middle Temple, March 30. 1643 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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