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TolleyLibrary Light Tolley's Income Tax

TolleyLibrary Light Tolley's Income Tax provides short news summaries to ensure that you don’t miss anything.

Publisher: LNUK
In Stock
ISBN/ISSN: Z000050638082
Publisher: LNUK

Product description

Why you should buy TolleyLibrary Light Tolley's Income Tax

Tolley®Library Light is a new service, offering the content you need in a quick and simple online platform for the same price as the print.

By subscribing to Tolley®Library Light you will get a wide range of benefits, including:
• The reassurance that the content is always completely up-to-date
• The ability to only subscribe to the titles that you need online
• Access to the HMRC manuals within our simple to use online library, which are updated daily so they always reflect any changes HMRC make
• A daily newsfeed that provides short news summaries to ensure that you don’t miss anything

Coverage of this title spans the last four years and includes useful cross-referencing, full details of source materials and a wide-ranging index for quick and easy research. Routine and complex topics concerning the taxation of income are supported by fully updated worked examples for clarity. Relevant statute law, case law and HMRC practice complete the title, guaranteeing a full perspective of the law.

Table of contents


1 Allowances and Tax Rates
2 Accrued Income Scheme
3 Alternative Finance Arrangements
4 Anti-Avoidance
5 Appeals
6 Assessments
7 Bankruptcy
8 Banks and Building Societies
9 Capital Allowances
10 Capital Allowances on Plant and Machinery
11 Capital Gains Tax
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 (CIS)
21 Deceased Estates
22 Deduction of Tax at Source
23 Diplomatic Immunity etc.
24 Disclosure of Tax Avoidance Schemes
25 Disguised Remuneration
26 Double Tax Relief
27 Employment Income
28 Enterprise Investment Scheme
29 Exempt Income
30 Exempt Organisations
31 Foreign Income
32 Foster Care etc.
33 Herd Basis
34 HMRC — Administration
35 HMRC — Confidentiality of Information
36 HMRC Explanatory Publications
37 HMRC Extra-Statutory Concessions
38 HMRC Investigatory Powers
39 HMRC Statements of Practice
40 Intellectual Property
41 Interest Payable
42 Late Payment Interest and Penalties
43 Life Assurance Policies
44 Losses
45 Managed Service Companies
46 Married Persons and Civil Partners
47 Mineral Royalties
48 Miscellaneous Income
49 Non-Residents
50 Offshore Funds
51 Partnerships
52 Pay As You Earn
53 Payment of Tax
54 Penalties
55 Pension Income
56 Pension Provision
57 Personal Service Companies etc. (IR35)
58 Post-Cessation Receipts and Expenditure
59 Property Income
60 Remittance Basis
61 Repayment Interest
62 Residence and Domicile
63 Returns
64 Savings and Investment Income
65 Seed Enterprise Investment Scheme
66 Self-Assessment
67 Self-Assessment — Key Dates
68 Self-Employment
69 Settlements
70 Share-Related Employment Income and Exemptions
71 Social Investment Relief
72 Social Security and National Insurance
73 Time Limits — Fixed Dates
74 Time Limits — Variable Dates
75 Trading Income
76 Trading Income — Cash Basis for Small Businesses
77 Trading Income — Fixed Rate Deduction Scheme
78 Underwriters at Lloyd’s
79 Unit Trusts etc.
80 Venture Capital Trusts
81 Finance Act 2015 — Summary of Income Tax Provisions
82 Table of Statutes
83 Table of Statutory Instruments
84 Table of Leading Cases
85 Index