British Master Tax Guide 2013-14

The British Master Tax Guide provides an overview of all the main UK taxes in one concise volume. Hundreds of fully worked examples are included and extensive cross-references are provided to legislation, cases, and to the more in-depth coverage in CCH's British Tax Reporter and British VAT Reporter.

Including changes from the Budget 2013 and significant changes to the following areas:

• Statutory residence test
• Cash basis for small businesses
• General anti-abuse rule
• Limit on income tax reliefs
• Disincorporation relief
• Annual tax on enveloped dwellings
• Employee shareholder shares
• Patent Box
• Annual investment allowances
• Research and development credits
• Close companies

Key features:

• Includes commentary on the most significant cases
• Includes commentary on legislation
• Illustrates the key issues in UK tax to provide clarity on the law
• A 'What's New?' section and key points at the start of each chapter