Main Annual (Tolley's Income Tax) - Softcover

Inhaltsangabe

"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. The main edition includes all relevant provisions of the FA 2008.

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