Taxation Finance Act 2023

<div class="c-section-headers-number-list_container"> <h4 class="h5">Preface</h4> <h4 class="h5">Acknowledgements</h4> <h4 class="h5">Summary of tax data</h4> <h3>Part 1 Income Tax and National Insurance</h3> <ol> <li>Introduction to the UK tax system</li> <li>Introduction to income tax</li> <li>Personal allowances</li> <li>Payments and gifts eligible for tax relief</li> <li>Income from property</li> <li>Income from savings and investments</li> <li>Income from employment (1)</li> <li>Income from employment (2)</li> <li>Income from self-employment: Computation of income</li> <li>Income from self-employment: Basis periods</li> <li>Income from self-employment: Capital allowances</li> <li>Income from self-employment: Trading losses</li> <li>Income from self-employment: Partnerships</li> <li>Pension contributions</li> <li>Payment of income tax, interest and penalties</li> <li>National Insurance contributions</li> </ol> <h3>Part 2 Capital Gains Tax</h3> <ol start="17"> <li>Introduction to capital gains tax</li> <li>Computation of gains and losses</li> <li>Chattels and wasting assets</li> <li>Shares and securities</li> <li>Principal private residence</li> <li>CGT reliefs</li> </ol> <h3>Part 3 Corporation Tax</h3> <ol start="23"> <li>Introduction to corporation tax</li> <li>Corporate chargeable gains</li> <li>Computation and payment of the corporation tax liability</li> <li>Corporation tax losses</li> <li>Close companies and investment companies</li> <li>Groups of companies and reconstructions</li> </ol> <h3>Part 4 Miscellaneous</h3> <ol start="29"> <li>Value added tax (1)</li> <li>Value added tax (2)</li> <li>Inheritance tax</li> <li>Overseas aspects of taxation</li> </ol> <h3>Part 5 Answers</h3> <h4 class="h5">Index</h4> </div>