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Tolley's Income Tax 2017-18 Main Annual

Tolley's Income Tax 2017-18 Main Annual 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.
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£136.95
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ISBN/ISSN: 9780754553786

Product description

Why should you buy Tolley's Income Tax 2017-18 Main Annual


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.

This 102nd edition covers all the relevant provisions of FA 2017, F(No 2)A 2017 and all other pertinent material to 15 September 2017.

New material this year includes inter alia:

  • the new £1,000 trading and property allowances and the cash basis for property businesses
  • benefits-in-kind: salary sacrifice arrangements, assets made available without transfer and time limits for making good
  • termination payments
  • non-doms: new deemed domicile rule and changes to business investment relief
  • pensions tax: pensions advice, overseas pensions, offshore pension transfers and money purchase allowance
  • social investment tax relief
  • enquiries: partial closure notices
  • income tax for Scottish taxpayers
  • requirement to correct offshore non-compliance

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Table of contents

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 &mdash
Administration
35. HMRC &mdash
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 &mdash
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 &mdash
Fixed Dates
74. Time Limits &mdash
Variable Dates
75. Trading Income
76. Trading Income &mdash
Cash Basis for Small Businesses
77. Trading Income &mdash
Fixed Rate Deduction Scheme
78. Underwriters at Lloyd’s
79. Unit Trusts etc.
80. Venture Capital Trusts
81. Finance(No 2) Act 2015 &mdash
Summary of Income Tax Provisions
82. Finance Act 2016 &mdash
Summary of Income Tax Provisions
83. Table of Statutes
84. Table of Statutory Instruments
85. Table of Leading Cases
86. Index