Tolley's Income Tax 2011-12 Main Annual
- Availability:
- Available
- Product Id:
- ukprod9780754540489IT6AO
- Product Code:
- IT6AO
- ISBN/ISSN:
- 9780754540489
- Publication Date:
- 30/09/2011
- Format:
- Price:
- £111.95
Tolley's Income Tax is the definitive work on the subject, providing comprehensive, but straightforward and concise coverage of the relevant statute law, case law and HMRC practice for not only the current year but the last four years as well. Its alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you quickly and directly to the information you require.
Key benefits of Tolley's Income Tax:
- Accurate – updated by the highly qualified and experienced Tolley’s tax team, Tolley's Income Tax guide have been relied upon by practitioners since 1916 and are endorsed by the ATT
- Comprehensive but concise – the most comprehensive tax handbooks on the market, Tolley's Income Tax guide cover everything you need to know concisely. The annual include tax calculators, exemption, tax returns, deductions and reliefs, changes in HMRC guidance and all Finance Act changes
- Easy to use – their A-Z format makes research quick and easy. They also contain tables of cases, statutes and statutory instruments
- Clear and precise – translate complex provisions into plain English, offering tax help on developments in personal and corporate tax, small business tax and the requirements of tax returns
- Practical – Tolley's Income Tax includes numerous fully-updated worked examples that provide further clarification of the more complex points and demonstrate how to interpret and apply the tax legislation in particular situations
- Added value – by interpreting tax legislation in the right way, you can help your clients to manage their tax exposure and tax planning properly, saving them money and building your professional reputation and client relationships
New to Tolley’s Income Tax 2011-12:
- Major new anti-avoidance legislation on disguised remuneration
- Income tax rates and allowances for 2011/12
- New penalty regimes for late tax returns and late payment of tax
- The personal allowance will increase to £7,475 from 6 April 2011 and the basic rate will be reduced to £35,000
- Budget 2011 has announced that, from 2012/13, the personal allowance will be increased to £8,105 and the basic rate limit reduced to £34,370
1.Allowances and Tax Rates—Applicable to individuals; 2. Examples; 3. Anti-Avoidance; 4. Appeals; 5. Assessments; 6. Bankruptcy; 7.Banks; 8. Building Societies; 9. Capital Allowances; 10. Capital Gains Tax; 11. Cash Basis; 12. Certificates of Deposit; 13. Certificates of Tax Deposit; 14. Charities; 15 Children; 16. Claims; 17. Community Investment Tax Relief; 18. Compensation for loss of Employment (and Damages); 19. Connected Persons; 20. Construction Industry Scheme; 21. Deceased Estates; 22. Deduction of Tax at Source; 23. Diplomatic, etc. Immunity—Individuals and Organisations; 24. Double Tax Relief; 25. Enterprise Investment Scheme; 26. European Community Legislation; 27. Excess Liability; 28. Exempt Income; 29. Exempt Organisations; 30. Fraudulent and Negligent Conduct; 31. Friendly Societies; 32. Funding Bonds; 33. Government Stocks; 34. Herd Basis; 35. Inland Revenue: Administration; 36. Inland Revenue: Confidentiality of Information; 37. Inland Revenue Explanatory Publications; 38. Inland Revenue Extra-Statutory Concessions; 39. Inland Revenue Press Releases; 40. Inland Revenue Statements of Practice; 41. Interest on Overpaid Tax; 42. Interest and Surcharges on Unpaid Tax; 43. Interest Payable; 44. Interest Receivable; 45. Life Assurance Policies; 46. Losses; 47. Married Persons; 48. Medical Insurance; 49. Mineral Royalties; 50. Mutual Trading; 51. Non-residents and other Overseas Matters; 52. Offshore Funds; 53. Partnerships; 54. Patents; 55. Pay As You Earn; 56. Payment of Tax; 57. Penalties; 58. Pension Income; 59. Pension Provision after 5 April 2006; 60. Personal Pension Schemes (and Stakeholder Pensions); 61. Personal Service Companies Etc; 62. Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations); 63. Qualifying Employee Share Ownership Trusts (QUESTs); 64. Remittance Basis; 65.Residence, Ordinary Residence and Domicile; 66. Retirement Annuities; 67. Retirement Schemes for Employees; 68. Returns; 69. Schedule A—Property Income; 70. Schedule C—Paying and Collecting Agents; 71. Schedule D, Cases I and II—Profits of Trades, Professions etc; 72. Schedule D, Case III—Interest Receivable etc; 73. Schedule D, Cases IV and V—Overseas Income; 74. Schedule D, Case VI—Miscellaneous Income; 75. Schedule E—Employment Income; 76. Schedule F—Dividends etc; 77. Scientific Research Associations; 78. Self-Assessment; 79. Self-Assessment—Key Dates; 80. Self-Employed Persons; 81. Settlements; 82. Share–Related Employment Income and Exemptions; 83. Social Security and National Insurance Contributions; 84. Statutory Bodies; 85. Stock Dividends; 86.Time Limits—Fixed Dates; 87. Time Limits—Miscellaneous; 88. Trade Unions; 89. Underwriters at Lloyd’s; 90. Unit Trusts; 91. Venture Capital Trusts; 92. Vocational Training Relief; 93. Voluntary Associations; 94. Woodlands; 95. Finance Act 2003—Summary of Income Tax Provisions; 96. Table of Leading Cases; 97. Table of Statutes; 98. Index
“They are an essential guide to any tax practitioner and I would not be without them. I tried another provider alongside Tolley’s for one year but it was considerably inferior for what we needed as a practice.” Joy Granat, Holden Granat LLP
“I have always found the tax annuals to be comprehensive and informative, often saving you time by pointing you in the right direction of a solution to a particular problem.” Mark Mitchell, Thomson Cooper
“They usually enable us to quickly answer client queries on more complex areas of practice. The broad range enables us to be proactive in responding to our clients' range of requirements.” Anton Lane, Specialist Tax Solutions Limited
“Gives me confidence that I am up to date and that I am able to look up/research whatever I need.” Gabrielle Dell, McNamara Ryan
“I order them every year and have encouraged our other five offices to do the same.” Lisa-Jane Howes, Wilkin Chapman
“I am very familiar with the format, having used these annuals for over 20 years, and am very comfortable with the presentation and ease of use.” Geoffrey H Walker, Digital Technology International
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