Tolley's Yellow Tax Handbook 2019-20
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Product description
Why should you buy Tolley’s Yellow Tax Handbook 2019-20
Tolley’s Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT) and the new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material.
With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. This Handbook is the imperative reliable guide to the legislation.
Fully revised and updated for the current tax year, the 2019–20 edition comprehensively covers the up-to-date legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax. It takes into account all recent developments including revised tax rates, bands and allowances, incorporating the income tax rate bands for Scottish taxpayers and the associated changes to UK legislation as a result of the Scottish and Welsh rates. The consolidated legislation is extensively annotated by our technical team with cross-references to commentary, tax cases and HMRC guidance to give you the answers you need quickly and easily.
Since publication of the last edition, in addition to taking on board all of the changes made by FA 2019, the Yellow Tax Handbook reflects all relevant new tax-related statutory instruments, incorporating all amendments and sets out new substantive "standalone" legislation in full. The European Union (Withdrawal) Act 2018 is included, and relevant Brexit amendments have been noted up allowing practitioners to see their effect, should they be brought into force.
- Includes statutes and statutory instruments; extra-statutory concessions and statements of practice, cross-references, definitions, additional helpful material such as HMRC Briefs and cross-references to the HMRC Internal Guidance Manuals, and numbered footnotes explaining amendments to the legislation.
- Endorsed by the Chartered Institute of Taxation.
- Approved for use during CIOT and ATT examinations.
- Published in six volumes.
These authoritative volumes are the definitive guide to UK tax legislation.