자료유형  

 단행본

International Standard Book Number  

9780749468699 (electronic bk.)

International Standard Book Number  

0749468696 (electronic bk.)

International Standard Book Number  

1299487599 (ebk)

International Standard Book Number  

9781299487598 (ebk)

International Standard Book Number  

9780749468682

International Standard Book Number  

0749468688

Library of Congress Call Number  

KD5429.6

Dewey Decimal Classification Number  

336.200941-23

Main Entry-Personal Name  

Genders, David B.

Publication, Distribution, etc. (Imprint  

London : KoganPage, 2013

Physical Description  

1 online resource : illustrations

Formatted Contents Note  

완전내용About the author; Introduction; 01 You and HMRC; Tax offices; Accounts offices; Business by telephone; Dealing with your tax office; Enquiries; Determinations; Assessments and appeals; Prosecutions; Your Charter; Complaints; Changes in legislation; 02 Tax rates and allowances; Income Tax rates; Starting rate of savings income; Allowances; Indexation; Personal allowance; Married couple's allowance; Civil partners; Age allowances -- income limit; Blind person's relief; Changes for 2013/14; 03 Tax credits; Who can claim?; Child Tax Credit; Working Tax Credit; How to claim; Payment.

Formatted Contents Note  

완전내용TaperingAnnual renewal; Changes in circumstances; Income disregard; Penalties and interest; Help and advice; 04 Interest payments and other outgoings; Home annuity loans; Buy-to-let property; Business loans; Gift Aid; Gifts of assets to charities; Payroll giving; 05 Working in employment; Am I employed?; Earnings; The Pay-As-You-Earn (PAYE) system; Code numbers; How tax is worked out using your tax code; Form P60; Starting work; Moving jobs; Tax-deductible expenses; Tax-free expenses; Employee travel; Home working; Benefits-in-kind; Employee share ownership; Enterprise Management Incentives.

Formatted Contents Note  

완전내용Payments on termination of employment06 Value Added Tax; What is VAT?; Rates of VAT; Registration; Voluntary registration; Cancellation of registration; Help from HMRC; VAT invoices; Records, accounting and returns; Online filing of Returns; Input tax; Motor cars and fuel; Bad debts; Special schemes for retailers; Flat Rate Scheme; Cash accounting; Annual accounting; Penalties, surcharges and interest; Appeals; Complaints; 07 Working for yourself; Am I self-employed?; Starting up in business; Records; Accounts; Tax Return information; Profits for tax; Profits of the tax year.

Formatted Contents Note  

완전내용Post-cessation expensesCapital allowances; Losses; Taking on staff; Some other ways to save on tax; Foster carers; Furnished holiday accommodation; Other special situations; 08 National Insurance and state benefits; National Insurance numbers; National Insurance contributions; Social Security benefits; Capital limits; Benefits and rates; State Pension Credit; 09 State and private pensions; State Pension; Lump sums; State pension forecast; Private pensions; Stakeholder pensions; 10 Savings and investment income; Tax-free income; Interest and dividends; Accrued income; Rents; Rent-a-room.

Formatted Contents Note  

완전내용Non-qualifying life policiesIndividual Savings Accounts; Enterprise Investment Scheme; Seed Enterprise Investment Scheme; Venture Capital Trusts; Overseas investment income; Joint income; 11 The family unit; Living together; Marriage; Children; High Income Child Benefit charge; The Child Trust Fund; Junior Individual Savings Accounts; Separation and divorce; Old age; Death; 12 Residence and domicile; Residence; Ordinary residence; Working out annual average visits; Working abroad; Working abroad: expenses; Leaving the United Kingdom permanently; Allowances for non-UK residents.

Summary, Etc.  

요약The Daily Telegraph Tax Guide contains everything you need to know about completing a Self-Assessment Return Form, revised and updated to include all budgetary changes announced in March 2013. For any taxpayer, whether self-employed, part-time, retired or unemployed, it is an invaluable resource that can help ensure that you are as tax efficient as possible. The book offers practical advice, timetables and examples that aim to simplify what many people view as a complex and challenging procedure, including: worked examples of completed returns; key changes from the 2012 Autumn Statement and Ma.

Subject Added Entry-Topical Term  

Taxation Great Britain

Subject Added Entry-Topical Term  

Income tax Great Britain

Subject Added Entry-Topical Term  

Taxation Great Britain

Subject Added Entry-Topical Term  

Income tax Great Britain

Subject Added Entry-Topical Term  

BUSINESS & ECONOMICS International Taxation.

Additional Physical Form Entry  

Print versionGenders, David B., author. Daily Telegraph tax guide 2013 9780749468682 (OCoLC)833276942

Electronic Location and Access  

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Control Number  

joongbu:428867