Core Tax Annual: Income Tax: 2015/16

ISBN-13: 9781780437699 / Angielski / Miękka / 2016 / 656 str.

Sarah Laing

Opis

Core Tax Annual: Income Tax 2015/16 is a practical overview of income tax in the UK, from one of the UK's leading tax writers. It covers the day-to-day issues most frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice. Worked examples are used throughout to aid understanding. Bloomsbury Professional's Core Tax Annuals include '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 Core Tax Annual: Income Tax 2015/16 a convenient and accessible resource. Contents include: 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