Bloomsbury Professional Income Tax 2019/20

ISBN-13: 9781526509826 / Angielski / Miękka / 2019 / 672 str.

Sarah Laing

Opis

Offering a practical overview of income tax in the UK from one of the UK’s leading tax writers, Income Tax 2019/20 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice. It provides comprehensive coverage of: The UK tax system Income tax compliance The Scottish rate of income tax Savings and investments Pensions and benefits Employment Self-employment Property income Trusts and estates Non-residents Planning checklists This edition has been updated in line with Finance Act 2019/20 and includes the following key topics: Commentary on prospective late payment penalties for income tax self-assessment Updates on tax-efficient investments and savings – including NS&I Premium Bonds Latest information on the taxation of benefits-in-kind and expenses, including ‘green’ opportunities Changes to capital allowances, including the extension to the annual investment allowance and changes to the ‘special rate’ pool Updated commentary on how recent changes affect planning opportunities This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

Spis treści

Chapter 1 The UK tax system Chapter 2 Income tax compliance Chapter 3 Scottish income tax Chapter 4 Savings and investments Chapter 5 Pensions and benefits Chapter 6 Employment Chapter 7 Self-employment Chapter 8 Property income Chapter 9 Trusts and estates Chapter 10 Non-residents Chapter 11 Income tax – UK and overseas tax planning considerations