by RitaBurrows (Editor), Arnold Homer (Editor)
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.
Format: Hardcover
Pages: 600
Edition: 13
Publisher: Tolley Publishing
Published: 01 May 1995
ISBN 10: 1860120148
ISBN 13: 9781860120145