Taxation in the United Kingdom

Contents

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1. Introduction
   1. Purpose of this book
   2. The different taxes of the United Kingdom
2. Income tax
3. Capital gains tax
4. Corporation tax
   1. Introduction
   2. Who pays corporation tax?
   3. The schedular system of corporation tax
   4. Accounting periods
   5. Trading companies
   6. Companies with investment business
   7. Trading income
   8. Rental income
   9. Income from loans, derivatives and financial instruments
   10. Close companies
   11. Overseas income
   12. UK dividend income
   13. Other annual income
   14. Chargeable gains
   15. Capital allowances
   16. Double tax relief
   17. Anti-avoidance
       1. Controlled foreign companies
   18. Rates
   19. Administration of corporation tax
5. Value added tax
6. National insurance
7. Stamp taxes
   1. Introduction
   2. Stamp duty
   3. Stamp duty reserve tax
   4. Stamp duty land tax
8. Council tax
9. Inheritance tax
10. Business rates
11. Levies on specific goods (alcohol, hydrocarbons, tobacco, etc)
12. Insurance premium tax
13. Petroleum revenue tax
14. Aggregates levy
15. Other taxes

Appendices

1. Definitions
2. Legislation