Tolley's income tax

- Saunders, Glyn

Scollen, Jane

Smailes, David

Author(s)

- Saunders, Glyn
- Scollen, Jane
- Smailes, David
- Harvey, Eric L.
- Flint, Andrew
- Walton, Kevin

Bibliographic Information

Tolley's income tax

by Glyn Saunders and David Smailes

Tolley Publishing, 1985-

70th ed.: 1985-86
74th ed.: 1989-90
75th ed.: 1990-91
76th ed.: 1991-92
79th ed.: 1994-95
83rd ed.: 1998-99
84th ed.: 1999-2000
85th ed.: 2000-01
86th ed.: 2001-02
87th ed.: 2002-03
88th ed.: 2003-04
89th ed.: 2004-05
90th ed.: 2005-06
91st ed.: 2006-07
92nd ed.: 2007-08
93nd ed.: 2008-09
94th ed.: 2009-10
95th ed.: 2010-11
96th ed.: 2011-12
97th ed.: 2012-13
98th ed.: 2013-14
99th ed.: 2014-15
100th ed.: 2015-16
101th ed.: 2016-17
102th ed.: 2017-18
103th ed.: 2018-19
104th ed.: 2019-20

Available at / 18 libraries

青山学院大学図書館

98th ed.: 2013-14001315116

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Okayama University Library法学

79th ed.: 1994-95345.3||SH019000052637*

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Kansai University Library図

89th ed.: 2004-05220253544

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83rd ed.: 1998-99345.233+1998/1999888518, 84th ed.: 1999-2000345.233+1999/2000928612

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京都大学法学部図書室

84th ed.: 1999-2000AIII||9-8||S1273501281, 85th ed.: 2000-01AIII||9-8||S1273501282, 86th ed.: 2001-02AIII||9-8||S1273501283, 87th ed.: 2002-03AIII||9-8||S1273501284, 88th ed.: 2003-04AIII||9-8||S1273501285, 89th ed.: 2004-05AIII||9-8||S1273501286, 90th ed.: 2005-06AIII||9-8||S1273501287, 91st ed.: 2006-07AIII||9-8||S1273501288, 92nd ed.: 2007-08AIII||9-8||S12200015580040, 93nd ed.: 2008-09AIII||9-8||S12200015580059, 94th ed.: 2009-10AIII||9-8||S12200015580068, 95th ed.: 2010-11AIII||9-8||S12200015580077, 96th ed.: 2011-12AIII||9-8||S12200015580086, 97th ed.: 2012-13AIII||9-8||S12200015580095, 98th ed.: 2013-14AIII||9-8||S12200028743937, 99th ed.: 2014-15AIII||9-8||S12200031276220, 100th ed.: 2015-16AIII||9-8||S12200033554201, 101th ed.: 2016-17AIII||9-8||S12200035302695, 102th ed.: 2017-18AIII||9-8||S12200037847608, 103th ed.: 2018-19AIII||9-8||S12200038479688, 104th ed.: 2019-20AIII||9-8||S12200040412219

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公益財団法人租税資料館資料閲覧室

74th ed.: 1989-90345.31/S3T00802894, 76th ed.: 1991-92345.31/S3T00802895

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99th ed.: 2014-15336.24/T6500026526202

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70th ed.:1985-86345.3||To47||198510047839

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帝塚山大学図書館本館 (東生駒キャンパス図書館)図

70th ed.: 1985-86339.5//T4//1985/86S1100162714*

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東京大学法学部

1989-90M294:S257:T894100060773

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92nd ed.: 2007-08345.233||S9275||2007-2008083500174

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79th ed.: 1994-95345.3//To47//94-951940260820

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84th ed.: 1999-2000345.3||H 34t||1999-20001999B1984, 92nd ed.: 2007-08345.3||H 34t||2007-2008

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90th ed.: 2005-06345.3/17/05-0610302001462608, 92nd ed.: 2007-08345.3/17/07-0810302001518042

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79th ed.: 1994-95345.33||Sa91803114308

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92nd ed.: 2007-08345.3||TO12083808

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89th ed.: 2004-0552109602

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104th ed.: 2019-2011100159897

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Note

Description based on v. 74th ed

"From an original text by Eric L. Harvey"

Authors: 1985-86: Glyn Sauders, Jane Scollen. 2004-05: David Smailes, Andrew Flint. 2005-06, 2007-08: David Smailes, Andrew Flint, Kevin Walton. 2008-09, 2009-10: David Smailes. 2010-11, 2011-12, 2012-13, 2013-14, 2014-2015, 2015-16,2016-17,2018-19: David Smailes ; consultant editor Rebecca Benneyworth

Publisher varies: London : LexisNexis UK; London : LexisNexis Butterworths : London : LexisNexis Tolley

Includes indexes

92nd ed.: 2007-08:"LexisNexis Tolley"

Description and Table of Contents

Volume: 84th ed.: 1999-2000 ISBN 9780754505136

Description

A topic-organised account of income tax legislation and its implications, for immediate relevance to clients' or practitioners' particular problems of compliance, planning and agreeing liabilities. It provides comprehensive coverage of all relevant legislation, Revenue Statements and case law. It also provides full coverage of self-assessment. The law and practice for at least the last six years is covered, to help with areas such as claims, late assessments and investigation work and over ninety worked examples are included to clarify complex points.

Volume: 86th ed.: 2001-02 ISBN 9780754513889

Description

With a free CD offering full searchable text facility, this is a topic-organised, account of income tax legislation and its implications. It covers all relevant legislation, Revenue Statements and case law. It also provides full coverage of self-assessment. The law and practice for at least since 1995 is covered, to help with areas such as claims, late assessments and investigation work and over 90 worked examples are included to clarify complex points.

Volume: 87th ed.: 2002-03 ISBN 9780754517108

Description

Addressing particular problems of compliance, planning and agreeing liabilities, this is a topic-organized, detailed account of income tax legislation and its implications. It provides comprehensive coverage of all relevant legislation, Revenue Statements, case law and self-assessment. The law and practice for at least the last six years is covered, to help you with areas such as claims, late assessments and investigation work, and over ninety worked examples are included to clarify complex points. The price includes a post-Spring 2002 Budget Supplement published in May and a full edition post-Finance Act 2002 in September (main volume also available separately).

Volume: 88th ed.: 2003-04 ISBN 9780754521495

Description

A topic-organised, detailed account of income tax legislation and its implications, for immediate relevance to clients' or practitioner's own particular problems of compliance, planning and agreeing liabilities. It contains comprehensive coverage of all relevant legislation, Revenue Statements and case law and provides full coverage of self-assessment. The law and practice for at least the last six years is covered, to help advisors with areas such as claims, late assessments and investigation work, and over ninety worked examples are included to clarify complex points.

Table of Contents

"Abbreviations and referencesChapter 1 Allowances and Tax Rates--Applicable to individuals2--Examples
3 Anti-Avoidance
4 Appeals
5 Assessments
6 Back Duty7 Bankruptcy
8 Banks
9 Building Societies
10 Capital Allowances
11 Capital Gains Tax
12 Cash Basis
13 Certificates of Deposit
14 Certificates of Tax Deposit
15 Charities
16 Childrcn
17 Claims
18 Clubs and Societies
18 A Community Investment Schemes19 Compensation for Loss of Employment (and Damages)
20 Connected Persons
21 Construction Industry Tax Scheme
22 Deceased Estates
23 Deduction of Tax at Source24 Diplomatic, etc. Immunity--Individuals and Organisations
25 Double Tax Relief
26 Enterprise Investment Scheme
27 European Community Legislation
28 Excess Liability
29 Exempt Income
30 Exempt Organisations
31 Friendly Societies
32 Funding Bonds
33 Government Stocks
34 Herd Basis
35 Inland Revenue: Administration
36 Inland Revenue: Confidentiality of Information
37 Inland Revenue Explanatory Pamphlets Etc
38 Inland Revenue Extra-Statutory Concessions
39 Inland Revenue Press Releases
40 Inland Revenue Statements of Practice
41 Interest on Overpaid Tax
42 Interest and Surcharges on Unpaid Tax
43 Interest Payable
44 Interest Receivable
45 Life Assurance Policies
46 Losses
47 Married Persons
48 Medical Insurance
49 Mineral Royalties
50 Mutual Trading
51 Non-residents and other Overseas Matters
52 Offshore Funds
53 Partnerships
54 Patents
55 Pay As You Earn
56 Payment of Tax
57 Payment of Tax--Table of Due Dates
58 Penalties
59 Pensions
60 Personal Pension Schemes (and Stakeholder Pensions)
61 Personal Service Companies Etc
62 Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63 Remittance Basis
64 Residence, Ordinary Residence and Domicile
65 Retirement Annuities
66 Retirement Schemes for Employees
67 Returns
68 Schedule A--Property Income
69 Schedule B--Woodlands
70 Schedule C--Paying and Collecting Agents
71 Schedule D, Cases I and II--Profits of Trades, Professions etc
2Schedule D, Case III--Interest Receivable etc
73Schedule D, Cases IV and V--Overseas Income
74 Schedule D, Case V1--Miscellaneous Income
75 Schedule E--Emoluments
76 Schedule F--Dividends etc
77 Scientific Research Associations
78 Self-Assessment
79 Self-Assessment--Key Dates
80 Self-Employed Persons
81 Settlements
82Share Incentives andOptions
83 Social Security
84 Statutory Bodies
85Stock Dividends
86 Time Limits--Fixed Dates
87 Time Limits--Miscellaneous
88 Trade Unions
89 Underwriters
90 Unit Trusts
91 Venture CapitalTrusts
92 Vocational Training Relief
93 Woodlands
94 Finance Act 2002--Summary of Provisions
95 Table of Leading Cases
96 Table of Statutes
97 Index"

Volume: 89th ed.: 2004-05 ISBN 9780754525448

Description

"Tolley's Income Tax", now in it's 89th 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 Revenue practice for not only the current year but the last six years as well. Its alphabetical, topic-organised presentation with extensive cross-referencing, supported by full details of source materials and wide-ranging index, will lead you quickly and directly to the information you require. Over 90 fully-updated worked examples provide further clarification of the more complex points. This edition includes all relevant provisions of FA 2004.

Table of Contents

"Abbreviations and references
Chapter 1 Allowances and Tax Rates--Applicable to individuals2--Examples
3 Anti-Avoidance
4 Appeals
5 Assessments
6 Bankruptcy
7 Banks
8 Building Societies
9 Capital Allowances
10 Capital Gains Tax
11 Cash Basis
12 Certificates of Deposit
13 Certificates of Tax Deposit
14 Charities
15 Children
16 Claims
17 Tax Relief
18 Community Investment Compensation for Loss of Employment (and Damages)
19 Connected Persons
20 Construction Industry Tax Scheme
21 Deceased Estates
22 Deduction of Tax at Source23 Diplomatic, etc. Immunity--Individuals and Organisations
24 Double Tax Relief
25 Enterprise Investment Scheme
26 European Community Legislation
27 Excess Liability
28 Exempt Income
29 Exempt Organisations
30 Fraudulent and Negligent Conduct 31Exempt Organisations 32 Friendly Societies
33 Funding Bonds
34 Government Stocks
35 Herd Basis
36 Inland Revenue: Administration
37 Inland Revenue: Confidentiality of Information, Inland Revenue Explanatory Publications
38 Inland Revenue Extra-Statutory Concessions
39 Inland Revenue Press Releases
40 Inland Revenue Statements of Practice
41 Interest on Overpaid Tax
42 Interest and Surcharges on Unpaid Tax
43 Interest Payable
44 Interest Receivable
45 Life Assurance Policies
46 Losses
47 Married Persons
48 Medical Insurance
49 Mineral Royalties
50 Mutual Trading
51 Non-residents and other Overseas Matters
52 Offshore Funds
53 Partnerships
54 Patents
55 Pay As You Earn
56 Payment of Tax
57 Penalties
58 Pensions
59 Personal Pension Schemes (and Stakeholder Pensions)
60 Personal Service Companies Etc
61 Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
62 Qualifying Employee Share Ownership Trusts
63 Remittance Basis
64 Residence, Ordinary Residence and Domicile
65 Retirement Annuities
66 Retirement Schemes for Employees
67 Returns
68 Schedule A--Property Income
69 Schedule B--Woodlands
70 Schedule C--Paying and Collecting Agents
71 Schedule D, Cases I and II--Profits of Trades, Professions etc
2Schedule D, Case III--Interest Receivable etc
73Schedule D, Cases IV and V--Overseas Income
74 Schedule D, Case V1--Miscellaneous Income
75 Schedule E--Employment Income
76 Schedule F--Dividends etc
77 Scientific Research Associations
78 Self-Assessment
79 Self-Assessment--Key Dates
80 Self-Employed Persons
81 Settlements
82Share - Related Employment Income and Exemptions
83 Social Security
84 Statutory Bodies
85Stock Dividends
86 Time Limits--Fixed Dates
87 Time Limits--Miscellaneous
88 Trade Unions
89 Underwriters at Lloyd's
90 Unit Trusts
91 Venture CapitalTrusts
92 Vocational Training Relief
93 Voluntary Associations
94 Finance Act 2003--Summary of Income Tax Provisions
95 Table of Leading Cases
96 Table of Statutes
97 Index"

Volume: 90th ed.: 2005-06 ISBN 9780754528647

Description

"Tolley's Income Tax", now in its 90th 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 Revenue practice for not only the current year but the last six 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. This edition includes all relevant provisions of FA 2005.

Table of Contents

"1 Allowances and Tax Rates--Applicable to individuals
2 Examples
3 Anti-Avoidance
4 Appeals
5 Assessments
6 Bankruptcy
7 Banks
8 Building Societies
9 Capital Allowances
10 Capital Gains Tax
11 Cash Basis
12 Certificates of Deposit
13 Certificates of Tax Deposit
14 Charities
15 Children
16 Claims
17 Community Investment Tax Relief
18 Compensation for loss of Employment (and Damages)
19 Connected Persons
20 Construction Industry Scheme
21 Deceased Estates
22 Deduction of Tax at Source
23 Diplomatic, etc. Immunity--Individuals and Organisations
24 Double Tax Relief
25 Enterprise Investment Scheme
26 European Community Legislation
27 Excess Liability
28 Exempt Income
29 Exempt Organisations
30 Fraudulent or Negligent Conduct
31 Friendly Societies
32 Funding Bonds
33 Government Stocks
34 Herd Basis
35 Inland Revenue: Administration
36 Inland Revenue: Confidentiality of Information
37 Inland Revenue Explanatory Publications
38 Inland Revenue Extra-Statutory Concessions
39 Inland Revenue Press Releases
40 Inland Revenue Statements of Practice
41 Interest on Overpaid Tax
42 Interest and Surcharges on Unpaid Tax
43 Interest Payable
44 Interest Receivable
45 Life Assurance Policies
46 Losses
47 Married Persons
48 Medical Insurance
49 Mineral Royalties
50 Mutual Trading
51 Non-residents and other Overseas Matters
52 Offshore Funds
53 Partnerships
54 Patents
55 Pay As You Earn
56 Payment of Tax
57 Penalties
58 Pension Income
59 Pension Provision after 5 April 2006
60 Personal Pension Schemes (and Stakeholder Pensions)
61 Personal Service Companies Etc
62 Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63 Qualifying Employee Share Ownership Trusts (QUESTs)
64 Remittance Basis
65 Residence, Ordinary Residence and Domicile
66 Retirement Annuities
67 Retirement Schemes for Employees
68 Returns
69 Schedule A--Property Income
70 Schedule C--Paying and Collecting Agents
71 Schedule D, Cases I and II--Profits of Trades, Professions etc
72 Schedule D, Case III--Interest Receivable etc
73 Schedule D, Cases IV and V--Overseas Income
74 Schedule D, Case VI--Miscellaneous Income
75 Schedule E--Employment Income
76 Schedule F--Dividends etc
77 Scientific Research Associations
78 Self-Assessment
79 Self-Assessment--Key Dates
80 Self-Employed Persons
81 Settlements
82 Share-Related Employment Income and Exemptions
83 Social Security and National Insurance Contributions
84 Statutory Bodies
85 Stock Dividends
86 Time Limits--Fixed Dates
87 Time Limits--Miscellaneous
88 Trade Unions
89 Underwriters at Lloyd's
90 Unit Trusts
91 Venture Capital Trusts
92 Vocational Training Relief
93 Voluntary Associations
94 Woodlands
95 Finance Act 2003--Summary of Income Tax Provisions
96 Table of Leading Cases
97 Table of Statutes
98 Index"

Volume: 91st ed.: 2006-07 ISBN 9780754529798

Description

This publication was first marked as out of print in 12/09/07. "Tolley's Income Tax", now in its 91st 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 Revenue practice for not only the current year but the last six 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. This edition includes all relevant provisions of FA 2006.

Table of Contents

"1 Allowances and Tax Rates--Applicable to individuals
2 Examples
3 Anti-Avoidance
4 Appeals
5 Assessments
6 Bankruptcy
7 Banks
8 Building Societies
9 Capital Allowances
10 Capital Gains Tax
11 Cash Basis
12 Certificates of Deposit
13 Certificates of Tax Deposit
14 Charities
15 Children
16 Claims
17 Community Investment Tax Relief
18 Compensation for loss of Employment (and Damages)
19 Connected Persons
20 Construction Industry Scheme
21 Deceased Estates
22 Deduction of Tax at Source
23 Diplomatic, etc. Immunity--Individuals and Organisations
24 Double Tax Relief
25 Enterprise Investment Scheme
26 European Community Legislation
27 Excess Liability
28 Exempt Income
29 Exempt Organisations
30 Fraudulent and Negligent Conduct
31 Friendly Societies
32 Funding Bonds
33 Government Stocks
34 Herd Basis
35 Inland Revenue: Administration
36 Inland Revenue: Confidentiality of Information
37 Inland Revenue Explanatory Publications
38 Inland Revenue Extra-Statutory Concessions
39 Inland Revenue Press Releases
40 Inland Revenue Statements of Practice
41 Interest on Overpaid Tax
42 Interest and Surcharges on Unpaid Tax
43 Interest Payable
44 Interest Receivable
45 Life Assurance Policies
46 Losses
47 Married Persons
48 Medical Insurance
49 Mineral Royalties
50 Mutual Trading
51 Non-residents and other Overseas Matters
52 Offshore Funds
53 Partnerships
54 Patents
55 Pay As You Earn
56 Payment of Tax
57 Penalties
58 Pension Income
59 Pension Provision after 5 April 2006
60 Personal Pension Schemes (and Stakeholder Pensions)
61 Personal Service Companies Etc
62 Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63 Qualifying Employee Share Ownership Trusts (QUESTs)
64 Remittance Basis
65 Residence, Ordinary Residence and Domicile
66 Retirement Annuities
67 Retirement Schemes for Employees
68 Returns
69 Schedule A--Property Income
70 Schedule C--Paying and Collecting Agents
71 Schedule D, Cases I and II--Profits of Trades, Professions etc
72 Schedule D, Case III--Interest Receivable etc
73 Schedule D, Cases IV and V--Overseas Income
74 Schedule D, Case VI--Miscellaneous Income
75 Schedule E--Employment Income
76 Schedule F--Dividends etc
77 Scientific Research Associations
78 Self-Assessment
79 Self-Assessment--Key Dates
80 Self-Employed Persons
81 Settlements
82 Share-Related Employment Income and Exemptions
83 Social Security and National Insurance Contributions
84 Statutory Bodies
85 Stock Dividends
86 Time Limits--Fixed Dates
87 Time Limits--Miscellaneous
88 Trade Unions
89 Underwriters at Lloyd's
90 Unit Trusts
91 Venture Capital Trusts
92 Vocational Training Relief
93 Voluntary Associations
94 Woodlands
95 Finance Act 2003--Summary of Income Tax Provisions
96 Table of Leading Cases
97 Table of Statutes
98 Index"

Volume: 93nd ed.: 2008-09 ISBN 9780754534624

Description

"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 six 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.A number of important changes in income tax law for 2008/09 have been pre-announced by Chancellors past and present: a reduction in the basic rate; the restricting of the 10 per cent starting rate to savings income only; major alterations to the availability of capital allowances on plant, machinery and buildings; and landmark changes to the taxation of individuals non-domiciled in the UK, to give but four examples. All expected to be enacted in Finance Act 2008, these and all other changes will of course be fully covered in this year's annual. This edition also includes all relevant provisions of the FA 2008.

Table of Contents

1 Allowances and Tax Rates - Applicable to individuals
2 Examples
3 Anti-Avoidance
4 Appeals
5 Assessments
6 Bankruptcy
7 Banks
8 Building Societies
9 Capital Allowances
10 Capital Gains Tax
11 Cash Basis
12 Certificates of Deposit
13 Certificates of Tax Deposit
14 Charities
15 Children
16 Claims
17 Community Investment Tax Relief
18 Compensation for loss of Employment (and Damages)
19 Connected Persons
20 Construction Industry Scheme
21 Decreased Estates
22 Deduction of Tax at Source
23 Diplomatic, etc. Immunity - Individuals and Organisations
24 Double Tax Relief
25 Enterprise Investment Scheme
26 European Community Legislation
27 Excess Liability
28 Exempt Income
29 Exempt Organisations
30 Fraudulent and Negligent Conduct
31 Friendly Societies
32 Funding Bonds
33 Government Stocks
34 Herd Basis
35 Inland Revenue: Administration
36 Inland Revenue: Confidentiality of Information
37 Inland Revenue Explanatory Publications
38 Inland Revenue Extra-Statutory Concessions
39 Inland Revenue Press Releases
40 Inland Revenue Statements of Practice
41 Interest on Overpaid Tax
42 Interest and Surcharges on Unpaid Tax
43 Interest Payable
44 Interest Receivable
45 Life Assurance Policies
46 Losses
47 Married Persons
48 Medical Insurance
49 Mineral Royalties
50 Mutual Trading
51 Non-residents and other Overseas Matters
52 Offshore Funds
53 Partnerships
54 Patents
55 Pay As You Earn
56 Payment of Tax
57 Penalties
58 Pension Income
59 Pension Provision after 5 April 2006
60 Personal Pension Schemes (and Stakeholder Pensions)
61 Personal Service Companies Etc
62 Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63 Qualifying Employee Share Ownership Trusts (QUESTs)
64 Remittance Basis
65 Residence, Ordinary Residence and Domicile
66 Retirement Annuities
67 Retirement Schemes for Employees
68 Returns
69 Schedule A - Property Income
70 Schedule C - Paying and Collecting Agents
71 Schedule D, Cases I and II - Profits of Trades, Professions etc
72 Schedule D, Case III - Interest Receivable etc
73 Schedule D, Cases IV and V - Overseas Income
74 Schedule D, Case VI - Miscellaneous Income
75 Schedule E - Employment Income
76 Schedule F - Dividends etc
77 Scientific Research Associations
78 Self-Assessment
79 Self-Assessment - Key Dates
80 Self-Employed Persons
81 Settlements
82 Share - Related Employment Income and Exemptions
83 Social Security and National Insurance Contributions
84 Statutory Bodies
85 Stock Dividends
86 Time Limits - Fixed Dates
87 Time Limits - Miscellaneous
88 Trade Unions
89 Underwriters at Lloyd's
90 Unit Trusts
91 Venture Capital Trusts
92 Vocational Training Relief
93 Voluntary Associations
94 Woodlands
95 Finance Act 2003 - Summary of Income Tax Provisions
96 Table of Leading Cases
97 Table of Statutes
98 Index.

Volume: 94th ed.: 2009-10 ISBN 9780754537328

Description

Table of Contents

"1. Allowances and Tax Rates--Applicable to individuals
2. Examples
3. Anti-Avoidance
4. Appeals
5. Assessments
6. Bankruptcy
7.Banks
8. Building Societies
9. Capital Allowances
10. Capital Gains Tax
11. Cash Basis
12. Certificates of Deposit
13. Certificates of Tax Deposit
14. Charities
15 Children
16. Claims
17. Community Investment Tax Relief
18. Compensation for loss of Employment (and Damages)
19. Connected Persons
20. Construction Industry Scheme
21. Deceased Estates
22. Deduction of Tax at Source
23. Diplomatic, etc. Immunity--Individuals and Organisations
24. Double Tax Relief
25. Enterprise Investment Scheme
26. European Community Legislation
27. Excess Liability
28. Exempt Income
29. Exempt Organisations
30. Fraudulent and Negligent Conduct
31. Friendly Societies
32. Funding Bonds
33. Government Stocks
34. Herd Basis
35. Inland Revenue: Administration
36. Inland Revenue: Confidentiality of Information
37. Inland Revenue Explanatory Publications
38. Inland Revenue Extra-Statutory Concessions
39. Inland Revenue Press Releases
40. Inland Revenue Statements of Practice
41. Interest on Overpaid Tax
42. Interest and Surcharges on Unpaid Tax
43. Interest Payable
44. Interest Receivable
45. Life Assurance Policies
46. Losses
47. Married Persons
48. Medical Insurance
49. Mineral Royalties
50. Mutual Trading
51. Non-residents and other Overseas Matters
52. Offshore Funds
53. Partnerships
54. Patents
55. Pay As You Earn
56. Payment of Tax
57. Penalties
58. Pension Income
59. Pension Provision after 5 April 2006
60. Personal Pension Schemes (and Stakeholder Pensions)
61. Personal Service Companies Etc
62. Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63. Qualifying Employee Share Ownership Trusts (QUESTs)
64. Remittance Basis
65.Residence, Ordinary Residence and Domicile
66. Retirement Annuities
67. Retirement Schemes for Employees
68. Returns
69. Schedule A--Property Income
70. Schedule C--Paying and Collecting Agents
71. Schedule D, Cases I and II--Profits of Trades, Professions etc
72. Schedule D, Case III--Interest Receivable etc
73. Schedule D, Cases IV and V--Overseas Income
74. Schedule D, Case VI--Miscellaneous Income
75. Schedule E--Employment Income
76. Schedule F--Dividends etc
77. Scientific Research Associations
78. Self-Assessment
79. Self-Assessment--Key Dates
80. Self-Employed Persons
81. Settlements
82. Share-Related Employment Income and Exemptions
83. Social Security and National Insurance Contributions
84. Statutory Bodies
85. Stock Dividends
86.Time Limits--Fixed Dates
87. Time Limits--Miscellaneous
88. Trade Unions
89. Underwriters at Lloyd's
90. Unit Trusts
91. Venture Capital Trusts
92. Vocational Training Relief
93. Voluntary Associations
94. Woodlands
95. Finance Act 2003--Summary of Income Tax Provisions
96. Table of Leading Cases
97. Table of Statutes
98. Index"

Volume: 95th ed.: 2010-11 ISBN 9780754539032

Description

Table of Contents

"1. Allowances and Tax Rates--Applicable to individuals
2. Examples
3. Anti-Avoidance
4. Appeals
5. Assessments
6. Bankruptcy
7.Banks
8. Building Societies
9. Capital Allowances
10. Capital Gains Tax
11. Cash Basis
12. Certificates of Deposit
13. Certificates of Tax Deposit
14. Charities
15 Children
16. Claims
17. Community Investment Tax Relief
18. Compensation for loss of Employment (and Damages)
19. Connected Persons
20. Construction Industry Scheme
21. Deceased Estates
22. Deduction of Tax at Source
23. Diplomatic, etc. Immunity--Individuals and Organisations
24. Double Tax Relief
25. Enterprise Investment Scheme
26. European Community Legislation
27. Excess Liability
28. Exempt Income
29. Exempt Organisations
30. Fraudulent and Negligent Conduct
31. Friendly Societies
32. Funding Bonds
33. Government Stocks
34. Herd Basis
35. Inland Revenue: Administration
36. Inland Revenue: Confidentiality of Information
37. Inland Revenue Explanatory Publications
38. Inland Revenue Extra-Statutory Concessions
39. Inland Revenue Press Releases
40. Inland Revenue Statements of Practice
41. Interest on Overpaid Tax
42. Interest and Surcharges on Unpaid Tax
43. Interest Payable
44. Interest Receivable
45. Life Assurance Policies
46. Losses
47. Married Persons
48. Medical Insurance
49. Mineral Royalties
50. Mutual Trading
51. Non-residents and other Overseas Matters
52. Offshore Funds
53. Partnerships
54. Patents
55. Pay As You Earn
56. Payment of Tax
57. Penalties
58. Pension Income
59. Pension Provision after 5 April 2006
60. Personal Pension Schemes (and Stakeholder Pensions)
61. Personal Service Companies Etc
62. Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63. Qualifying Employee Share Ownership Trusts (QUESTs)
64. Remittance Basis
65.Residence, Ordinary Residence and Domicile
66. Retirement Annuities
67. Retirement Schemes for Employees
68. Returns
69. Schedule A--Property Income
70. Schedule C--Paying and Collecting Agents
71. Schedule D, Cases I and II--Profits of Trades, Professions etc
72. Schedule D, Case III--Interest Receivable etc
73. Schedule D, Cases IV and V--Overseas Income
74. Schedule D, Case VI--Miscellaneous Income
75. Schedule E--Employment Income
76. Schedule F--Dividends etc
77. Scientific Research Associations
78. Self-Assessment
79. Self-Assessment--Key Dates
80. Self-Employed Persons
81. Settlements
82. Share-Related Employment Income and Exemptions
83. Social Security and National Insurance Contributions
84. Statutory Bodies
85. Stock Dividends
86.Time Limits--Fixed Dates
87. Time Limits--Miscellaneous
88. Trade Unions
89. Underwriters at Lloyd's
90. Unit Trusts
91. Venture Capital Trusts
92. Vocational Training Relief
93. Voluntary Associations
94. Woodlands
95. Finance Act 2003--Summary of Income Tax Provisions
96. Table of Leading Cases
97. Table of Statutes
98. Index"

Volume: 96th ed.: 2011-12 ISBN 9780754540489

Description

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. 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.

Table of Contents

1. Allowances and Tax Rates-Applicable to individuals
2. Examples
3. Anti-Avoidance
4. Appeals
5. Assessments
6. Bankruptcy
7.Banks
8. Building Societies
9. Capital Allowances
10. Capital Gains Tax
11. Cash Basis
12. Certificates of Deposit
13. Certificates of Tax Deposit
14. Charities
15 Children
16. Claims
17. Community Investment Tax Relief
18. Compensation for loss of Employment (and Damages)
19. Connected Persons
20. Construction Industry Scheme
21. Deceased Estates
22. Deduction of Tax at Source
23. Diplomatic, etc. Immunity-Individuals and Organisations
24. Double Tax Relief
25. Enterprise Investment Scheme
26. European Community Legislation
27. Excess Liability
28. Exempt Income
29. Exempt Organisations
30. Fraudulent and Negligent Conduct
31. Friendly Societies
32. Funding Bonds
33. Government Stocks
34. Herd Basis
35. Inland Revenue: Administration
36. Inland Revenue: Confidentiality of Information
37. Inland Revenue Explanatory Publications
38. Inland Revenue Extra-Statutory Concessions
39. Inland Revenue Press Releases
40. Inland Revenue Statements of Practice
41. Interest on Overpaid Tax
42. Interest and Surcharges on Unpaid Tax
43. Interest Payable
44. Interest Receivable
45. Life Assurance Policies
46. Losses
47. Married Persons
48. Medical Insurance
49. Mineral Royalties
50. Mutual Trading
51. Non-residents and other Overseas Matters
52. Offshore Funds
53. Partnerships
54. Patents
55. Pay As You Earn
56. Payment of Tax
57. Penalties
58. Pension Income
59. Pension Provision after 5 April 2006
60. Personal Pension Schemes (and Stakeholder Pensions)
61. Personal Service Companies Etc
62. Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63. Qualifying Employee Share Ownership Trusts (QUESTs)
64. Remittance Basis
65.Residence, Ordinary Residence and Domicile
66. Retirement Annuities
67. Retirement Schemes for Employees
68. Returns
69. Schedule A-Property Income
70. Schedule C-Paying and Collecting Agents
71. Schedule D, Cases I and II-Profits of Trades, Professions etc
72. Schedule D, Case III-Interest Receivable etc
73. Schedule D, Cases IV and V-Overseas Income
74. Schedule D, Case VI-Miscellaneous Income
75. Schedule E-Employment Income
76. Schedule F-Dividends etc
77. Scientific Research Associations
78. Self-Assessment
79. Self-Assessment-Key Dates
80. Self-Employed Persons
81. Settlements
82. Share-Related Employment Income and Exemptions
83. Social Security and National Insurance Contributions
84. Statutory Bodies
85. Stock Dividends
86.Time Limits-Fixed Dates
87. Time Limits-Miscellaneous
88. Trade Unions
89. Underwriters at Lloyd's
90. Unit Trusts
91. Venture Capital Trusts
92. Vocational Training Relief
93. Voluntary Associations
94. Woodlands
95. Finance Act 2003-Summary of Income Tax Provisions
96. Table of Leading Cases
97. Table of Statutes
98. Index

Volume: 97th ed.: 2012-13 ISBN 9780754543411

Description

Table of Contents

1. Allowances and Tax Rates - Applicable to individuals
2. Examples
3. Anti-Avoidance
4. Appeals
5. Assessments
6. Bankruptcy
7. Banks
8. Building Societies
9. Capital Allowances
10. Capital Gains Tax
11. Cash Basis
12. Certificates of Deposit
13. Certificates of Tax Deposit
14. Charities
15 Children
16. Claims
17. Community Investment Tax Relief
18. Compensation for loss of Employment (and Damages)
19. Connected Persons
20. Construction Industry Scheme
21. Deceased Estates
22. Deduction of Tax at Source
23. Diplomatic, etc. Immunity - Individuals and Organisations
24. Double Tax Relief
25. Enterprise Investment Scheme
26. European Community Legislation
27. Excess Liability
28. Exempt Income
29. Exempt Organisations
30. Fraudulent and Negligent Conduct
31. Friendly Societies
32. Funding Bonds
33. Government Stocks
34. Herd Basis
35. Inland Revenue: Administration
36. Inland Revenue: Confidentiality of Information
37. Inland Revenue Explanatory Publications
38. Inland Revenue Extra-Statutory Concessions
39. Inland Revenue Press Releases
40. Inland Revenue Statements of Practice
41. Interest on Overpaid Tax
42. Interest and Surcharges on Unpaid Tax
43. Interest Payable
44. Interest Receivable
45. Life Assurance Policies
46. Losses
47. Married Persons
48. Medical Insurance
49. Mineral Royalties
50. Mutual Trading
51. Non-residents and other Overseas Matters
52. Offshore Funds
53. Partnerships
54. Patents
55. Pay As You Earn
56. Payment of Tax
57. Penalties
58. Pension Income
59. Pension Provision after 5 April 2006
60. Personal Pension Schemes (and Stakeholder Pensions)
61. Personal Service Companies Etc
62. Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63. Qualifying Employee Share Ownership Trusts (QUESTs)
64. Remittance Basis
65. Residence, Ordinary Residence and Domicile
66. Retirement Annuities
67. Retirement Schemes for Employees
68. Returns
69. Schedule A - Property Income
70. Schedule C - Paying and Collecting Agents
71. Schedule D, Cases I and II - Profits of Trades, Professions etc
72. Schedule D, Case III - Interest Receivable etc
73. Schedule D, Cases IV and V - Overseas Income
74. Schedule D, Case VI - Miscellaneous Income
75. Schedule E - Employment Income
76. Schedule F - Dividends etc
77. Scientific Research Associations
78. Self-Assessment
79. Self-Assessment - Key Dates
80. Self-Employed Persons
81. Settlements
82. Share - Related Employment Income and Exemptions
83. Social Security and National Insurance Contributions
84. Statutory Bodies
85. Stock Dividends
86. Time Limits - Fixed Dates
87. Time Limits - Miscellaneous
88. Trade Unions
89. Underwriters at Lloyd's
90. Unit Trusts
91. Venture Capital Trusts
92. Vocational Training Relief
93. Voluntary Associations
94. Woodlands
95. Finance Act 2003 - Summary of Income Tax Provisions
96. Table of Leading Cases
97. Table of Statutes
98. Index.

Volume: 98th ed.: 2013-14 ISBN 9780754546542

Description

Coverage of this title spans the last four years and includes useful cross-referencing, full details of source materials and a wide-ranging index for quick and easy research. Routine and complex topics are supported by fully updated worked examples for clarity. Relevant statute law, case law and HMRC practice complete the title, guaranteeing a full perspective of the law. 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. 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.

Volume: 99th ed.: 2014-15 ISBN 9780754549253

Description

Coverage of this title spans the last four years and includes useful cross-referencing, full details of source materials and a wide-ranging index for quick and easy research. Routine and complex topics are supported by fully updated worked examples for clarity. Relevant statute law, case law and HMRC practice complete the title, guaranteeing a full perspective of the law. Tolley's Income Tax, now in its 100th 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.

Table of Contents

1. Allowances and Tax Rates
2. Accrued Income Scheme
3. Alternative Finance Arrangements
4. Anti-Avoidance
5. Appeals
6. Assessments
7. Bankruptcy
8. Banks and Building Societies
9. Capital Allowances
10. Capital Allowances on Plant and Machinery
11. Capital Gains Tax
12. Certificates of Deposit
13. Certificates of Tax Deposit
14. Charities
15. Children
16. Claims
17. Community Investment Tax Relief
18. Compensation for Loss of Employment (and Damages)
19. Connected Persons
20. Construction Industry Scheme (CIS)
21. Deceased Estates
22. Deduction of Tax at Source
23. Diplomatic Immunity etc.
24. Disclosure of Tax Avoidance Schemes
25. Disguised Remuneration
26. Double Tax Relief
27. Employment Income
28. Enterprise Investment Scheme
29. Exempt Income
30. Exempt Organisations
31. Foreign Income
32. Foster Care and other Qualifying Care Relief
33. Herd Basis
34. HMRC - Administration
35. HMRC - Confidentiality of Information
36. HMRC Explanatory Publications
37. HMRC Extra-Statutory Concessions
38. HMRC Investigatory Powers
39. HMRC Statements of Practice
40. Intellectual Property
41. Interest Payable
42. Late Payment Interest and Penalties
43. Life Assurance Policies
44. Losses
45. Managed Service Companies
46. Married Persons and Civil Partners
47. Mineral Royalties
48. Miscellaneous Income
49. Non-Residents
50. Offshore Funds
51. Partnerships
52. Pay As You Earn
53. Payment of Tax
54. Penalties
55. Pension Income
56. Pension Provision
57. Personal Service Companies etc. (IR35)
58. Post-Cessation Receipts and Expenditure
59. Property Income
60. Remittance Basis
61. Repayment Interest
62. Residence and Domicile
63. Returns
64. Savings and Investment Income
65. Seed Enterprise Investment Scheme
66. Self-Assessment
67. Self-Assessment - Key Dates
68. Self-Employment
69. Settlements
70. Share-Related Employment Income and Exemptions
71. Social Investment Relief
72. Social Security and National Insurance
73. Time Limits - Fixed Dates
74. Time Limits - Variable Dates
75. Trading Income
76. Trading Income - Cash Basis for Small Businesses
77. Trading Income - Fixed Rate Deduction Scheme
78. Underwriters at Lloyd's
79. Unit Trusts etc.
80. Venture Capital Trusts
81. Finance Act 2014 - Summary of Income Tax Provisions
82. Table of Statutes
83. Table of Statutory Instruments
84. Table of Leading Cases
85. Index

Volume: 100th ed.: 2015-16 ISBN 9780754550716

Description

Tolley's Income Tax, now in its 100th 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.

Table of Contents

1. Allowances and Tax Rates
2. Accrued Income Scheme
3. Alternative Finance Arrangements
4. Anti-Avoidance
5. Appeals
6. Assessments
7. Bankruptcy
8. Banks and Building Societies
9. Capital Allowances
10. Capital Allowances on Plant and Machinery
11. Capital Gains Tax
12. Certificates of Deposit
13. Certificates of Tax Deposit
14. Charities
15. Children
16. Claims
17. Community Investment Tax Relief
18. Compensation for Loss of Employment (and Damages)
19. Connected Persons
20. Construction Industry Scheme (CIS)
21. Deceased Estates
22. Deduction of Tax at Source
23. Diplomatic Immunity etc.
24. Disclosure of Tax Avoidance Schemes
25. Disguised Remuneration
26. Double Tax Relief
27. Employment Income
28. Enterprise Investment Scheme
29. Exempt Income
30. Exempt Organisations
31. Foreign Income
32. Foster Care and other Qualifying Care Relief
33. Herd Basis
34. HMRC - Administration
35. HMRC - Confidentiality of Information
36. HMRC Explanatory Publications
37. HMRC Extra-Statutory Concessions
38. HMRC Investigatory Powers
39. HMRC Statements of Practice
40. Intellectual Property
41. Interest Payable
42. Late Payment Interest and Penalties
43. Life Assurance Policies
44. Losses
45. Managed Service Companies
46. Married Persons and Civil Partners
47. Mineral Royalties
48. Miscellaneous Income
49. Non-Residents
50. Offshore Funds
51. Partnerships
52. Pay As You Earn
53. Payment of Tax
54. Penalties
55. Pension Income
56. Pension Provision
57. Personal Service Companies etc. (IR35)
58. Post-Cessation Receipts and Expenditure
59. Property Income
60. Remittance Basis
61. Repayment Interest
62. Residence and Domicile
63. Returns
64. Savings and Investment Income
65. Seed Enterprise Investment Scheme
66. Self-Assessment
67. Self-Assessment - Key Dates
68. Self-Employment
69. Settlements
70. Share-Related Employment Income and Exemptions
71. Social Investment Relief
72. Social Security and National Insurance
73. Time Limits - Fixed Dates
74. Time Limits - Variable Dates
75. Trading Income
76. Trading Income - Cash Basis for Small Businesses
77. Trading Income - Fixed Rate Deduction Scheme
78. Underwriters at Lloyd's
79. Unit Trusts etc.
80. Venture Capital Trusts
81. Finance Act 2014 - Summary of Income Tax Provisions
82. Table of Statutes
83. Table of Statutory Instruments
84. Table of Leading Cases
85. Index

Volume: 101th ed.: 2016-17 ISBN 9780754552932

Description

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.

Table of Contents

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

Volume: 102th ed.: 2017-18 ISBN 9780754553786

Description

Tolley's Income Tax, now past its 100th 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.

Table of Contents

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

Volume: 104th ed.: 2019-20 ISBN 9780754556053

Description

Tolley's Income Tax, now past its 104th 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.

Volume: 76th ed.: 1991-92 ISBN 9780854595518

Description

Each title in this tax reference series includes: comprehensive coverage of all relevant legislation and case law up to and including the Finance Act 1991; Inland Revenue press releases, statements of practice, extra-statutory concessions and statutory instruments; details of the law and practice for at least the past six years; tables of statutes and rates, together with tables of relevant cases where applicable; worked examples clarifying points of detail; and an alphabetical listing, index and cross-references for immediate access to the required information.

Volume: 79th ed.: 1994-95 ISBN 9780854598700

Description

This edition of Tolley's Income Tax is a comprehensive guide covering all relevant legislation, statements by the Revenue and other official bodies, and case law relating to income tax. It includes the law and practice for at least 6 years (i.e. for 1988/89 onwards and sometimes earlier) and so provides comprehensive information for claims, late assessments, enquiry work etc. This edition is fully updated to take account of the provisions of both the 1994 Finance Acts and of all important information up to the date of Royal Assent to that Act. New chapters deal with the Enterprise Investment Scheme, which replaces the Buisness Expansion Scheme, and with Self-Assessment which is to commence in 1996/97. The move to a current-year basis of assessment (some of whose provisions are already in operation) is dealt with throughout the book, as are the changes to reduce the level of certain personal reliefs to be given by a reduction in tax liability. Other major changes affect capital allowances, employee benefits (including loans), authorized unit trust taxation, profit-sharing schemes, Lloyd's underwriters and Revenue information powers. The 92 chapters are arranged alphabetically by subject for ease of reference, from Allowances and tax rates to Unit trusts. There is an index, a table of statutes and a detailed summary of the Finance Act 1994.

Volume: 83rd ed.: 1998-99 ISBN 9781860127977

Description

This is a topic organized account of income tax legislation and its implications and relevance, for immediate relevance to tax practitioner's clients and tax practitioners particular problems of compliance, planning and agreeing liabilities. It contains comprehensive coverage of all relevant legislation, Revenue Statements and case law. It also provides coverage of self-assessment. The law and practice since between about 1992 and 1998 is covered as well as late assessments and investigation work and over 90 worked examples are included to clarify complex points. To enable the information on Income Tax to be kept as up to date as possible, the first 1998/99 publication will be a cumulative revised supplement to the main 1997/98 edition. This text summarizes the changes brought about by the 1998 Budget, including the provisions of the Finance Act (No 2) 1997. The main work will be published in September 1998 to include additionaly all the charges made by the 1998 Finance Act and other information up to the date of Royal Assent to that Act. There is just one price for publications, which will be charged on publication of the main work in September 1998.

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