Tolley's Income Tax 2025-26

Why should you buy Tolley's Income Tax 2025-26

Giving you access to straightforward and concise coverage of the relevant statute law, case law and HMRC practice for the past four years. An alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you to the information you require. Numerous fully updated worked examples provide further clarification of the more complex points.

What’s new for 2025?

Up-to-date to 1 March 2025 includes:
• Coverage of Finance Act 2025 and related Government announcements with updated 2025/26 rates and allowances [2025]
• Impact of abolition of remittance basis, non-domicile changes and IR 35/ off-payroll working compliance changes
• Practical application of Making Tax Digital for income tax with new guidance materials on penalties
• New sections and re-written commentary on refinancing with alternative finance, transitional arrangements on abolition of furnished holiday lettings, transfer of assets abroad rules and the new foreign income and gains regime
• Practitioner focused content on day to day HMRC administration, digital services, and HMRC powers
• Fully-updated examples
• Coverage of relevant statutory instruments, court and tribunal decisions and HMRC announcements and guidance