This book 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 UK law means in practice. Worked examples are used throughout to aid understanding. As part of the Bloomsbury Professional 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...

This popular book offers a comprehensive guide to the law and practice relating to the taxation of partnerships in the UK. It contains a wealth of worked examples and is up-to-date to the UK's Finance Act 2013. It includes numerous worked examples to illustrate the practical effects of the law and extensive cross-references to legislation and case law. Accountants and tax practitioners will find this book essential reading as it covers a range of topics including: calculating income and gains for partnerships * dealing with self-assessment claims and returns * coverage of specific situations...