TABLE OF CONTENTS

Part 1 - Corporation tax
General principles, What is a business activity?, Chargeable profits, Capital allowances, Other income and expenses, Income from land and property, Chargeable gains, Computation, Groups of companies, Special situations, Overseas issues, Administration

Part 2 - Income tax
General principles, Trading income, Income from UK land and property, Savings and investments, Employment income, State benefits and pensions, Sundry income and anti-avoidance provisions, Overseas issues, Computation, Administration

Part 3 - PAYE and NIC
Pay as you earn, Construction industry scheme, National Insurance contributions

Part 4 - Capital gains tax
General principles, Computation, Capital gains tax losses, Specific types of disposal, Specific types of asset, Reliefs, Administration

Part 5 - Inheritance tax
General principles, Lifetime transfers of value, Transfers on death, National heritage property, Reliefs, Overseas issues, Anti-avoidance measures, Administration

Part 6 - Trusts, settlements and estates
General principles, Taxation of estates, Income tax and trusts, Capital gains tax and trusts, Inheritance tax and trusts, Overseas trusts, Administration

Part 7 - Value added tax
First principles, Registering for VAT, Supplies, Input tax, Routine VAT, Specific situations, Special accounting methods, Land and buildings, Cross border transactions, Administration

Part 8 - Stamp taxes
Stamp duty land tax, Stamp duty, Stamp duty reserve tax, Specific business issues

Part 9 - Harmonisation of tax administration

General information
Appendix
Table of Cases