Taxation / W. E. Pritchard, D. Murphy.

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.