The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Displaying 1-27 of 27 results
Exclusive
Benefits in kind
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A full chapter covering benefits in kind under the UK employment tax system. Includes a range of sample tax calculations with subsections on valuation of benefits, NICs, salary sacrifice, vouchers and tokens, and more.
Exclusive
Employment income
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A long chapter on employment taxation in the UK. Covers NICs, income tax, and all the circumstances where a person may derive income or benefits from their employer.
Exclusive
Employment and self-employment
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
This chapter outlines UK employment taxation as it functions in the UK, with particular relevance to small businesses. It includes sections on the definition of self-employment, agency workers, non-executive directors (NEDs), national insurance contributions and the taxation of intermediaries.
Exclusive
Trading losses
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A chapter detailing the ways in which trading losses may be relieved, aimed at small businesses in the UK. Reference is made to relevant legislation, including the Income Tax Act 2007.
Exclusive
Property income
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
An overview of taxation of property as it pertains to small businesses in the UK, determined by the Income Tax (Trading and Other Income) Act 2005 and other legislation. This chapter has sections on the basis of assessment, relief for capital expenditure, losses, and furnished holiday lettings (FHLs).
Exclusive
Taxation of trading income
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Chapter on the taxation of trading income which starts with the statutory definition of trading and goes on to look at a list of potential expenditure from repairs to websites. Key cases are referenced throughout the text, as well as the specifics of the Income Tax (Trading and Other Income) Act 2005.
Exclusive
Partnerships
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A full chapter on the taxation of partnerships, including limited partnerships and LLPs. It focuses mainly on Income Tax, but includes a detailed subsection on Capital Gains Tax.
Exclusive
Special classes of taxpayers
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
This chapter covers the schemes, reliefs and special rules pertaining to classes of taxpayers not covered elsewhere in this work. This includes the Construction Industry Scheme and rules for small businesses, charities, clubs and societies and various types of occupations.
Exclusive
Income tax computation
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Chapter covering various issues which one ought to consider when calculating income tax liability, such as personal allowances and tax reducers. Relevant legislation is referenced throughout the text, and some worked examples are included.
Exclusive
Individual income tax
- eBook chapter
- 2023
- IBFD
- IBFD
- Global Individual Tax Handbook
A detailed section on Income Tax and Capital Gains Tax in the UK. Includes coverage of taxable persons, taxable income (including capital gains), deductions, allowances, exemptions, reliefs, credits, the treatment of losses, rates, and administration.
Exclusive
Telegraph Tax Guide 2023
- eBook
- 2023
- Telegraph Media Group
- Kogan Page
Covers everything you need to know about completing a self-assessment tax return for the 2022/23 financial year.
Exclusive
Working in employment
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter covering the tax treatment of earnings and benefits from employment. Includes a consideration of the PAYE system, tax codes, tax-deductible expenses, employee travel, home working, benefits-in-kind, employee share ownership, and payments on termination of employment.
Exclusive
Working for yourself
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter covering various tax matters relevant to those who run their own business (other than through a company or in partnership). Includes a consideration of record-keeping, accounts, taxable business profits, business expenses, allowances and reliefs, losses, and more.
Exclusive
Interest payments and other outgoings
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter setting out the opportunities for claiming tax relief on interest paid on borrowings, and for making tax-efficient gifts to charity. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive
State and private pensions
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter covering the tax treatment of income from state and private pensions, and the payment of pension contributions. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive
Residence and domicile
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter covering the concepts of residence and domicile, and their respective implications for an individual’s liability to Income Tax, Capital Gains Tax, and Inheritance Tax in the UK. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive
Tax rates and allowances
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter detailing the income tax rates and allowances for the fiscal year 2022/23. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive
Savings and investment income
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter covering the tax treatment of various forms of savings and investment income, such as bank interest, share and unit trust dividends, rents, and income from trust funds. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive
Trading income
- eBook chapter
- 2021
- Malcolm James
- Spiramus
An overview of the treatment of trading income, covering definitions of trading, deductible expenditure, basis periods and losses.
Exclusive
Principles of employment income
- eBook chapter
- 2021
- Malcolm James
- Spiramus
This chapter provides an overview of the forms of employment income and their treatment under UK tax law. This includes general principles used to establish employment status, the taxation of intermediaries, and the scope of employment income.The chapter includes a reference table for the taxation of benefits and expenses.
Exclusive
Payments to charities
- eBook chapter
- 2021
- Malcolm James
- Spiramus
A short summary of the income tax reliefs applicable on gifts made to charities.
Exclusive
Income Tax
- eBook chapter
- 2021
- Malcolm James
- Spiramus
An overview of Income Tax, covering: aggregation of taxpayer's income; interest; payments to charities; computation of tax; tax reducers; tax free sources of income; married couple's allowance and minors.
Exclusive
Tax appeals and administration
- eBook chapter
- 2021
- Malcolm James
- Spiramus
This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.
Exclusive
Pay as You Earn (PAYE) and collection of National Insurance contributions
- eBook chapter
- 2021
- Malcolm James
- Spiramus
This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.
Exclusive
UK tax system: an introduction, The (4th edition)
- eBook
- 2021
- Malcolm James
- Spiramus
Guide to the UK tax system for tax practitioners and students.
Exclusive
Taxation: Finance Act 2019
- eBook
- 2020
- Alan Melville
- Pearson Education
The main aim of this book is to describe the UK taxation system in sufficient depth and with sufficient clarity to meet the needs of those undertaking a first course of study in taxation.
Exclusive
Income tax
- eBook chapter
- 2019
- Rob Carrington, Ernst & Young
- Wiley
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for income tax gives a comparison of FRS 102 Section 29 and IFRS, and covers VAT and similar sales taxes, current tax, recognition and measurement of deferred tax, allocation of tax charge or credit, consolidated tax returns and offset of taxable profits and losses within groups, presentation, and disclosure.
Displaying 1-27 of 27 results
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