Tolley's Income Tax 2016-17 Main Annual

David Smailes (Autor)

Buch | Softcover

2268 Seiten

2016 | New edition
Tolley (Verlag)
978-0-7545-5293-2 (ISBN)

Infos

Tolley's Income Tax is the definitive work on the subject, providing comprehensive, but straightforward and concise coverage of the relevant statute law, case law and HMRC practice for not only the current year but the last four years as well.

---

Tolley's Income Tax, now in its 101st edition but fully tailored to the 21st century, is the definitive work on the subject, providing comprehensive, but straightforward and concise coverage of the relevant statute law, case law and HMRC practice for not only the current year but the last four years as well.

Its alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you quickly and directly to the information you require. Numerous fully-updated worked examples provide further clarification of the more complex points.

Inhalt

1Allowances and Tax Rates
2Accrued Income Scheme
3Alternative Finance Arrangements
4Anti-Avoidance
5Appeals
6Assessments
7Bankruptcy
8Banks and Building Societies
9Capital Allowances
10Capital Allowances on Plant and Machinery
11Capital Gains Tax
12Certificates of Deposit
13Certificates of Tax Deposit
14Charities
15Children
16Claims
17Community Investment Tax Relief
18Compensation for Loss of Employment (and Damages)
19Connected Persons
20Construction Industry Scheme (CIS)
21Deceased Estates
22Deduction of Tax at Source
23Diplomatic Immunity etc.
24Disclosure of Tax Avoidance Schemes
25Disguised Remuneration
26Double Tax Relief
27Employment Income
28Enterprise Investment Scheme
29Exempt Income
30Exempt Organisations
31Foreign Income
32Foster Care etc.
33Herd Basis
34HMRC — Administration
35HMRC — Confidentiality of Information
36HMRC Explanatory Publications
37HMRC Extra-Statutory Concessions
38HMRC Investigatory Powers
39HMRC Statements of Practice
40Intellectual Property
41Interest Payable
42Late Payment Interest and Penalties
43Life Assurance Policies
44Losses
45Managed Service Companies
46Married Persons and Civil Partners
47Mineral Royalties
48Miscellaneous Income
49Non-Residents
50Offshore Funds
51Partnerships
52Pay As You Earn
53Payment of Tax
54Penalties
55Pension Income
56Pension Provision
57Personal Service Companies etc. (IR35)
58Post-Cessation Receipts and Expenditure
59Property Income
60Remittance Basis
61Repayment Interest
62Residence and Domicile
63Returns
64Savings and Investment Income
65Seed Enterprise Investment Scheme
66Self-Assessment
67Self-Assessment — Key Dates
68Self-Employment
69Settlements
70Share-Related Employment Income and Exemptions
71Social Investment Relief
72Social Security and National Insurance
73Time Limits — Fixed Dates
74Time Limits — Variable Dates
75Trading Income
76Trading Income — Cash Basis for Small Businesses
77Trading Income — Fixed Rate Deduction Scheme
78Transactions in UK Land
79Underwriters at Lloyd's
80Unit Trusts etc.
81Venture Capital Trusts
82Finance (No 2) Act 2015 — Summary of Income Tax Provisions
83Finance Act 2016 — Summary of Income Tax Provisions
84Table of Statutes
85Table of Statutory Instruments
86Table of Leading Cases
87Index
Social Security — main taxable benefits 2016/17

Produkt-Details

• Erscheinungsdatum: 17.11.2016
• Mitarbeit: Berater: Rebecca Benneyworth
• Verlagsort: London
• Sprache: englisch
• Maße: 150 x 228 mm
• Gewicht: 1576 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 0-7545-5293-4 / 0754552934
• ISBN-13: 978-0-7545-5293-2 / 9780754552932
• Zustand: Neuware