Icsa Study Text: Job Related Options Taxation (Fa90-9/90)

Icsa Study Text: Job Related Options Taxation (Fa90-9/90)

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One of a series of regularly updated Study Texts providing coverage of the Part 4 examinations of the Company Secretarial or Financial Administration streams of ICSA, this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. This edition has been revised to cover the 1988 Finance Act and to meet the requirements of the current course. Within each section the chapters are arranged to advance the student from basic principles to more complex topics.
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Product details

  • Paperback | 416 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0862778158
  • 9780862778156

Table of contents

Part 1 Principles and practice: introduction, administration and payment. Part 2 Income tax: statutory total income; computation; payment dates; personal allowances; schedule D cases III,IV,V and VI; life assurance, pensions and annuities; schedule E; income from land and buildings; schedule D case I income; schedule D case I basis periods; capital allowances - on plant and machinery; capital allowances - on industrial buildings; miscellaneous capital allowances; losses; partnerships; tax incentives for the investor. Part 3 Corporation tax: introduction and administration; computation of profit; computing the tax liability; mainstream corporation tax; quarterly accounting; losses; trading abroad and company residence; double tax relief; trading in the UK and abroad; close companies; groups and consortia; investment companies; losses and FII; company reorganizations; distribution policy. Part 4 Capital gains tax: computations; principal private residence; chattels; wasting assets; leases; retirement relief and loans to traders; rollover and holdover reliefs; investments. Part 5 Value added tax: principles. Part 6 Tax planning : the interpretation of tax law; investigations and back duty; anti-avoidance provisions; directors and incentives; choice of business medium; transferring to a company.
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