Tolley's Income Tax 2020-21 Main Annual
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Why should you buy Tolley's Income Tax 2020-21 Main Annual
Tolley's Income Tax, now past its 106th edition but fully tailored to the 21st century, 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. Numerous fully-updated worked examples provide further clarification of the more complex points.
What’s new in this year’s edition:
- The new off-payroll working rules for private sector engagements
- Significant changes to the disguised remuneration loan charge rules
- Amendments relating to the operation of the General Anti-abuse Rule (GAAR)
- Changes to top slicing relief for gains on life assurance policies
- Extension of share loss relief to non-UK businesses
- Government measures to relieve impact of COVID-19 to the extent that these relate to income tax