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Taxation /

Pritchard, W. E.

Taxation / W. E. Pritchard, D. Murphy. - 2nd ed. - Longman Group : London, 1990 - xiv, 337 p. : 28 cm.

Includes index.

Introduction to taxation -- Administration, structures and procedures -- Taxes on income and capital gains-procedures -- Scope of the schedules -- Annual payments and interest -- Personal allowances -- Husband and wife -- Business profits-schedule D, cases I, II and VI -- Business expenditure -- Capital allowances -- Farming and trading stock -- Basis periods -- Relief for trade losses -- Relief for pension contributions -- Partnerships -- Schedule E-income from employments -- Income from land and property -- Miscellaneous sources of income -- Corporation tax -- Payment of corporation tax -- Losses -- Capital gains tax -- Computation of capital gain -- Shares and securities -- Business assets -- Miscellaneous.

0851216641

HJ4971 / .P75 1990