search query: @author Gray, R. / total: 42
reference: 26 / 42
| Author: | Gray, R. |
| Title: | Update Taxation |
| Journal: | Management Accounting (London)
1987 : MAY, VOL. 65:5, p.48 |
| Index terms: | TAXATION VALUE ADDED TAX NATIONAL INSURANCE |
| Language: | eng |
| Abstract: | Review of new rules relating to assessment and collection of tax on payments to employers out of pension scheme surpluses in the U.K. The basic rules. Inland Revenue refund, new leaflet, VAT on motoring expenses. Customs leaflet on transferring a business. Directive of European Council of Ministers on annual accounts of banks and credit institutions, and approval by Accounting Standards Committee on R&D accounting. An anomaly in National Insurance Contributions (NIC) between those paid weekly or monthly. A Box illustrates the NIC difference for a monthly paid worker. |
SCIMA