CiNii 図書 - The Finance Act

"The Finance Act 2005" contains the text of the Act, together with informative commentary following each provision. Extracts from Hansard Debates are also reproduced.

Published within weeks of the Act appearing, this work is the only reproduction of the Finance Act incorporating section by section and schedule by schedule commentary and worked examples of provisions relating to direct taxes."Finance Act Handbook 2006" - why this edition is a major step forward: commentary provided by our large panel of individually commissioned experts who are recognised specialists in their field - and this year we have used more experts than ever before, including specialists in everything from private client work to oil taxation, corporate international tax to the taxation of Islamic finance. For details, see the new 'About the Authors' pages. It provides expert guidance on the key issues for 2006 - such as the controversial IHT rules on trusts and the new regime for Real Estate Investment Trusts. It contains expanded contents list, following feedback from practitioners, with new section references for ease of use. It provides concise summary of the entire Finance Act, in an introductory section. It also provides useful extracts from Hansard, setting out background to the important Parliamentary debates. It is edited by the Tolley Tax team - quality is assured.

Published within weeks of the Act appearing, this work is the only reproduction of the Finance Act incorporating section by section and schedule by schedule commentary and worked examples of provisions relating to direct taxes."Finance Act Handbook 2008" provides the following benefits: commentary provided by our large panel of individually commissioned experts who are recognised specialists in their field; expert guidance on the key issues for 2008; expanded contents list, following feedback from practitioners, with new section references for ease of use, plus comprehensive index; concise summary of the entire Finance Act, in an introductory section; and useful extracts from Hansard, setting out background to the important Parliamentary debates. It is edited by the Tolley Tax team. The quality is assured.

Published within weeks of the Act appearing, this work is the only reproduction of the Finance Act incorporating section by section and schedule by schedule commentary and worked examples of provisions relating to direct taxes. Commentary is provided by 30 individually commissioned experts, drawn from a range of different firms and disciplines, all of whom are recognized specialists in their field. Expanded contents list, following feedback from practitioners, with new section references for ease of use, plus comprehensive index. It offers a concise summary of the entire Finance Act, in an introductory section. It contains useful extracts from Hansard, setting out background to the important Parliamentary debates. It is edited and reviewed by qualified Chartered Tax Advisers within the Tolley Tax team - quality is assured.

Published within weeks of the Act appearing, this work is the only reproduction of the Finance Act incorporating section by section and schedule by schedule commentary and worked examples of provisions relating to direct taxes. Commentary is provided by 30 individually commissioned experts, drawn from a range of different firms and disciplines, all of whom are recognized specialists in their field. It includes an expanded contents list, following feedback from practitioners, with new section references for ease of use, plus comprehensive index. It presents a concise summary of the entire Finance Act, in an introductory section. It includes useful extracts from Hansard, setting out background to the important Parliamentary debates. It is edited and reviewed by qualified Chartered Tax Advisers within the Tolley Tax team - quality is assured.

Published within weeks of the Act appearing, this work is the only reproduction of the Finance Act incorporating section by section and schedule by schedule commentary and worked examples of provisions relating to direct taxes. * Commentary provided by 30 individually commissioned experts, drawn from a range of different firms and disciplines, all of whom are recognised specialists in their field * Expanded contents list, following feedback from practitioners, with new section references for ease of use, plus comprehensive index * Concise summary of the entire Finance Act, in an introductory section * Useful extracts from Hansard, setting out background to the important Parliamentary debates * Edited and reviewed by qualified Chartered Tax Advisers within the Tolley Tax team - quality is assured.

Published within weeks of the Act appearing, this work is the only reproduction of the Finance Act incorporating section by section and schedule by schedule commentary and worked examples of provisions relating to direct taxes. Features: commentary provided by 30 individually commissioned experts, drawn from a range of different firms and disciplines, all of whom are recognised specialists in their field; expanded contents list, following feedback from practitioners, with new section references for ease of use, plus comprehensive index; concise summary of the entire Finance Act, in an introductory section; useful extracts from Hansard, setting out background to the important Parliamentary debates; and, edited and reviewed by qualified Chartered Tax Advisers within the Tolley Tax team - quality is assured.

Published within weeks of the Act appearing, this work is the only reproduction of the Finance Act incorporating section-by-section and schedule-by-schedule commentary and worked examples. * Commentary provided by individually commissioned experts, drawn from a range of different firms and disciplines, all of whom are recognised specialists in their field * Concise summary of the entire Finance Act, in an introductory section * Comprehensive index * Useful extracts from Hansard, setting out background to the important Parliamentary debates * Edited and reviewed by qualified Chartered Tax Advisers within the Tolley Tax team - quality is assured.

Published within weeks of the Act appearing, this work is the only reproduction of the Finance Act incorporating section-by-section and schedule-by-schedule commentary and worked examples. * Commentary provided by individually commissioned experts, drawn from a range of different firms and disciplines, all of whom are recognised specialists in their field * Concise summary of the entire Finance Act, in an introductory section * Comprehensive index * Useful extracts from Hansard, setting out background to the important Parliamentary debates * Edited and reviewed by the Tolley Tax team - quality is assured.

The Finance Act

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