Core Tax Annual: Income Tax 2014/15: 2014/15

ISBN-13: 9781780434261 / Angielski / Miękka / 2014 / 638 str.

Sarah Laing

Opis

Covering income tax issues most frequently encountered by UK tax advisers, this guide not only describes the UK law with clarity, but also explains exactly what the legislation means in practice. Income Tax 2014/15 is a practical overview of income tax in the UK. Covering the day-to-day issues most frequently encountered by tax practitioners, the book includes worked examples throughout to aid understanding. As part of Bloomsbury Professional's Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter, and examples which are presented in shaded panels for easier reference, makes Income Tax 2014/15 a convenient and accessible resource. Income Tax 2014/15 covers: the UK tax system * income tax compliance * savings and investments * pensions and benefits * employment * self-employment * property income * trusts and estates * non-residents * planning checklists.

Spis treści

Chapter 1 The UK tax system Chapter 2 Income tax compliance Chapter 3 Scottish rate of 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