Tolley's Tax Guide 2006-2007

by Arnold Homer (Author), Arnold Homer (Author), Rita Burrows (Author)

• Used

  Hardcover
  2006

  $4.19

  This publication was first marked as out of print 10/10/07. Written by experts in clear, concise English, Tolley's Tax Guide is the number 1 reference work for tax professionals and self-assessment individuals alike. Its analysis of all the latest tax legislation, logical structure and comprehensive coverage make it the obvious first port of call when you want to find up-to-the-minute answers in seconds. Looking at everyday situations, found both in commercial and personal spheres, it explains all the relevant UK taxes which must be taken into consideration. It includes: Approximately 150 worked examples; Numerous checklists and tax planning aids; Clear layout and headings, allowing you to identify the exact information you need; and Tables of 2006-07 tax rates and allowances so you can find the latest information at the turn of a page. Covering all aspects of taxation in the UK, the guide is divided into eight major sections: Outline of the UK tax system; Employment; Pensions; Trades, professions and vocations; Land and buildings; Tax and the family; Investment; and, many other areas including trusts and estates and overseas issues. Fully updated every year, the 2006/7 edition covers these new areas: New pension scheme provisions from April 2006, including restrictions on recycling lump sums and anti-avoidance provisions for 'alternatively secured pensions'; Changes to employee benefit provisions; Abolition of corporation tax starting rate and non-corporate distribution rate; Changes to group relief provisions for companies; New rules enabling property companies to become 'Real Estate Investment Trusts'; New film tax reliefs; Wide-ranging changes to the tax treatment of trusts; New anti-avoidance provisions for charities; and, New VAT provisions to combat missing trader fraud.

• Used

  Paperback
  1997

  $6.24

  Looking at everyday situations, found in both commercial and personal life, this text explains the relevant UK taxes which must be taken into consideration. It includes 150 worked examples, checklists and tax planning aids, and at the end of each chapter over 300 tax points provide an overview of the subject matter. Also included are tables of 1997-1998 tax rates and allowances.

• Used

  Hardcover
  1995

  $3.25

  This tax guide covers each of the main UK taxes, plus national insurance contributions, council tax, business rates, stamp duty, statutory sick pay and statutory maternity pay. As well as giving a clear introduction to each of these, the book examines and brings together their impact on subject areas such as employment, self-employment, the family, investments and pensions. It also contains advice on dealing with the Inland Revenue and filling in tax returns. The text of this edition is revised and updated to take account of events up to the passing of the Finance Act 1995 and incorporates 1995/96 tax rates and allowances. This edition includes further coverage of the new current year basis of assesment for businesses (including new anti-avoidance rules), new rules for taxing income from property, venture capital trusts, new opportunities for deferring capital gains tax, plus miscellaneous changes to VAT (including land and buildings), tax-free savings (PEPs, TESSAs, etc), employees's expenses, sub-contractor tax deduction scheme and much more. A summary is given of the major text changes since the last edition. This work is intended for accountants, lawyers, taxpayers and all those with an interest in identifying and understanding their own and their clients' responsibilities under the new UK tax and National Insurance system.