Tolley's income tax
Author(s)
Bibliographic Information
Tolley's income tax
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
-
Kyoto Sangyo University Library
83rd ed.: 1998-99345.233+1998/1999888518,
84th ed.: 1999-2000345.233+1999/2000928612 -
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
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
- Volume
-
86th ed.: 2001-02 ISBN 9780754513889
Description
- Volume
-
87th ed.: 2002-03 ISBN 9780754517108
Description
- Volume
-
88th ed.: 2003-04 ISBN 9780754521495
Description
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
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
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
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
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
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
- Volume
-
99th ed.: 2014-15 ISBN 9780754549253
Description
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
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
Table of Contents
- Volume
-
102th ed.: 2017-18 ISBN 9780754553786
Description
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
- Volume
-
76th ed.: 1991-92 ISBN 9780854595518
Description
- Volume
-
79th ed.: 1994-95 ISBN 9780854598700
Description
- Volume
-
83rd ed.: 1998-99 ISBN 9781860127977
Description
by "Nielsen BookData"