Tolley's Tax Guide: Practical Tax Advice for the Non-expert (Tolley's tax annual) - Hardcover

Inhaltsangabe

As both practising tax experts and lecturers in taxation, the authors have had extensive experience of the difficulties encountered in dealing with the UK tax system. This work covers each of the main UK taxes plus national insurance contributions, poll tax, business rates, stamp duty, statutory sick pay and statutory maternity pay. As well as giving a clear and concise introduction to each of these, the book examines and brings together their impact on subject areas such as Employment, Self-employment, the Family, Investments, Pensions etc. It also contains advice on dealing with the Inland Revenue and filling in Tax Returns. The text is completely revised and updated to take account of events up to the passing of the Finance Act 1991. This edition includes new rules for employee benefits (eg. employee loans, mobile telephones and the new employers' national insurance charge on company cars and fuel), improved tax relief for company losses, relief for trading losses against capital gains, miscellaneous changes to VAT, share option schemes, investments, mortgage interest relief, captial gains tax retirement relief and exemption of the family home, etc. There are 45 chapters plus tables of rates and allowances and a summary of the main tax changes in the last year. Each chapter deals with either a main tax or a specific subject area, usually ending with a series of tax points (over 300 in all). There are over 100 examples, and a comprehensive contents list and subject index to guide the reader to the relevant text.

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