Used
Paperback
2001
$4.33
The new 2001-2002 edition of the Allied Dunbar Tax Handbook continues the longstanding tradition of providing accessible and comprehensive coverage of all aspects of taxation. Fully revised and updated, this edition incorporates all the latest changes following the Finance Act 2001, offering sound practical advice on self-assessment and the entries in your Tax Return on a line-by-line basis. Written to meet the needs of both the professional and non-professional alike, the Tax Handbook provides detailed information on the complete range of taxes including capital gains tax, VAT, stamp duty, inheritance tax and national insurance. Make this detailed guide your first choice for shrewd tax advice and saving hints. Whether you are a financial adviser, accountant, solicitor, company secretary, finance director or a private individual wanting to ascertain your tax situation, it provides all the information you need to effectively manage your tax affairs, ensuring that you benefit from tax exemptions and consolidate your wealth. What is more, the extensive cross-referencing facility means that all this information is easily accessible.New for this Edition Stakeholder Pensions - introduction of Stakeholder Pensions from October 2001 including:*new rules on maximum contributions *all premiums to be paid net of basic rate *employers must offer a plan to employees from October 2001 Share Schemes - new share schemes for employers, resulting in: *improvements to all employee share ownership plans *significant changes to the enterprise management incentive scheme under which employees can make gains which are subject to only 10% tax Capital Gains Tax - major relaxation of Capital Gains Tax for employees means: *business taper can be due on shares in property companies *trustees who carry on business through a partnership are entitled to relief *many anomalies and grey areas in the taper relief legislation enacted in 1998 have been clarified National Insurance Contributions -- a cap has been imposed on employers' National Insurance Contributions for unapproved share option schemes Investments -- further amendments to the rules governing Enterprise Investment Schemes and Venture Capital Trust investments make such investments significantly more attractive Company Cars - new company car regime based on CO2 emissions to take effect from April 2002 Self-Assessment - changes introduced to the Self-Assessment penalty regulations Limited Liability Partnerships - a new type of legal entity is introduced Corporate Tax -- major changes have been made to the Corporate Tax regime Tax Avoidance -- the House of Lords has reinterpreted the Ramsay doctrine which the Revenue commonly invokes to counter tax avoidance schemes