Tolley's income tax

著者

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

書誌事項

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

注記

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"

内容説明・目次

巻冊次

84th ed.: 1999-2000 ISBN 9780754505136

内容説明

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.

巻冊次

86th ed.: 2001-02 ISBN 9780754513889

内容説明

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.

巻冊次

87th ed.: 2002-03 ISBN 9780754517108

内容説明

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).

巻冊次

88th ed.: 2003-04 ISBN 9780754521495

内容説明

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.

目次

• "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"

巻冊次

89th ed.: 2004-05 ISBN 9780754525448

内容説明

"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.

目次

• "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"

巻冊次

90th ed.: 2005-06 ISBN 9780754528647

内容説明

"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.

目次

• "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"

巻冊次

91st ed.: 2006-07 ISBN 9780754529798

内容説明

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.

目次

• "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"

巻冊次

93nd ed.: 2008-09 ISBN 9780754534624

内容説明

"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.

目次

• 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.

巻冊次

94th ed.: 2009-10 ISBN 9780754537328

内容説明

"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.

目次

• "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"

巻冊次

95th ed.: 2010-11 ISBN 9780754539032

内容説明

"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-organized 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.

目次

• "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"

巻冊次

96th ed.: 2011-12 ISBN 9780754540489

内容説明

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.

目次

• 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

巻冊次

97th ed.: 2012-13 ISBN 9780754543411

内容説明

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.

目次

• 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.

巻冊次

98th ed.: 2013-14 ISBN 9780754546542

内容説明

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.

巻冊次

99th ed.: 2014-15 ISBN 9780754549253

内容説明

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.

目次

• 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

巻冊次

100th ed.: 2015-16 ISBN 9780754550716

内容説明

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.

目次

• 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

巻冊次

101th ed.: 2016-17 ISBN 9780754552932

内容説明

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.

目次

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

巻冊次

102th ed.: 2017-18 ISBN 9780754553786

内容説明

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.

目次

• 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

巻冊次

104th ed.: 2019-20 ISBN 9780754556053

内容説明

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.

巻冊次

76th ed.: 1991-92 ISBN 9780854595518

内容説明

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.

巻冊次

79th ed.: 1994-95 ISBN 9780854598700

内容説明

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.

巻冊次

83rd ed.: 1998-99 ISBN 9781860127977

内容説明

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.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA23827935
• ISBN:
  • 0854591893
  • 0854593942
  • 0854595511
  • 0854598707
  • 1860127975
  • 0754505138
  • 0754508366
  • 0754513882
  • 0754517101
  • 0754521494
  • 0754525449
  • 0754528642
  • 0754529797
  • 9780754532774
  • 9780754534624
  • 9780754537328
  • 9780754539032
  • 9780754540489
  • 9780754543411
  • 9780754546542
  • 9780754549253
  • 9780754550716
  • 9780754552932
  • 9780754553786
  • 9780754556053
• LCCN: 92105942
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Croydon
• ページ数/冊数: v.
• 大きさ: 23 cm