2023-12-31
第2课节 Introduction
第3课节 Chapter 1 Ethics, tax avoidance schemes
第4课节 Chapter 2 The income tax computation
第5课节 Chapter 3 Pensions and other tax-efficient investment products
第6课节 Chapter 4 Employment income
第7课节 Chapter 5 Property income and other investment income
第8课节 Chapter 6 Trade profits
第9课节 Chapter 7 Assessable trading income and NIC
第10课节 Chapter 8 Sole trade losses
第11课节 Chapter 9 Partnerships
第12课节 Chapter 10 Chargeable gains – an outline
第13课节 Chapter 11 Shares and securities
第14课节 Chapter 12 Chargeable gains reliefs
第15课节 Chapter 13 Chargeable gains: additional aspects
第16课节 Chapter 14 Overseas personal taxation
第17课节 Chapter 15 Introduction to IHT
第18课节 Chapter 16 Inheritance tax – Death estate
第19课节 Chapter 17 Inheritance tax – valuation and reliefs
第20课节 Chapter 18 Inheritance tax: further aspects
第21课节 Chapter 19 Corporation tax computation
第22课节 Chapter 20 Losses for single companies
第23课节 Chapter 21 Corporate groups and consortia
第24课节 Chapter 22 Companies-additional aspects
第25课节 Chapter 23 Value added tax
第26课节 Chapter 24 Stamp duty tax