British Tax Guide: Income Tax 2012-13

The 2012-13 edition of this guide provides a comprehensive overview of this complicated tax. The book features detailed expert guidance on this area with legislation fully cross referenced. The 2012 Budget announced various changes to income tax including the controversial proposal to phase out the age allowance. Another change that has created considerable adverse comment is the introduction of the high income benefit charge, particularly the anomalies and practical issues that will arise.

These matters will be covered in the 2012-13 edition together with:

• The new SEIS relief
• The remittance of funds by non-domiciled individuals for business purposes
• HMRC's powers to deal with tax agents' dishonest conduct
• The new security rules to prevent the loss of PAYE
• Changes to capital allowances, especially fixtures.
• The removal of tax reliefs to implement the recommendations of the OTS.

British Tax Guides from CCH
The British Tax Guides are expert, individually focused commentary on the all the main UK taxes. Each of the guides is focused on one particular area, with legislation to that tax cross referenced to enable you to put the legislation into context, as well as efficiently calculate tax liabilities.

Each of the 2012-13 editions will include all changes from the 2012 Budget and subsequent Finance Act.