Part A Taxation of individuals 3
1 Principles of income tax 3
2 Pensions and other tax efficient investment products 23
3 Property and other investment income 41
4 Employment income 55
5 Employment income：additional aspects 85
6 Trade profits 99
7 Capital allowances 125
8 Trading losses 147
9 Partnerships and limited liability partnerships 161
10 Overseas aspects of income tax 171
Part B Capital taxes 193
11 Chargeable gains：an outline 193
12 Shares and securities 207
13 Chargeable gains：reliefs 219
14 Chargeable gains：additional aspects 239
15 Self assessment for individuals and partnerships 257
16 An introduction to inheritance tax 279
17 Inheritance tax：valuation,reliefs and the death estate 297
18 Inheritance tax：additional aspects 317
19 Trusts and stamp duties 329
Part C Taxation of companies 343
20 Computing taxable total profits 343
21 Chargeable gains for companies 357
22 Computing corporation tax payable 371
23 Administration,winding up,purchase of own shares 387
24 Losses and deficits on non-trading loan relationships 395
25 Close companies and investment companies 409
26 Groups and consortia 417
27 Overseas aspects of corporate tax 437
Part D Value added tax 453
28 Value added tax 1 453
29 Value added tax 2 471
Part E Tax planning and ethics 491
30 Tax planning and ethics 491
Part F Personal and corporate financial management 527
31 Personal and corporate financial management 527
Exam question and answer bank 545
Tax tables 629
Index 635