Moore Stephens Yellow Tax Guide 2012-13

This practical guide provides an explanation in plain language of the legislation contained in the Yellow Tax Handbook.

The leading UK tax firm here share their expertise to show how the practitioner can interpret relevant sections, paragraphs and regulations of the statutes.

This essential companion volume to the Yellow Tax Handbook offers a quick route to understanding the legislation. It also contains helpful tax planning suggestions and highlights practical danger areas which might otherwise be overlooked.

This volume covers Income Tax, Corporation Tax, Capital Gains Tax, Inheritance Tax and NICs.

Whats’s new...

• This title is now written by Moore Stephens, who bring their market leading expertise to the book.
• The 2012-13 edition will be fully updated as of Budget 2012 and Finance Act 2012.
• Finance Act 2012 is likely to include the following developments:
• Seed Enterprise Investment Scheme
• Enterprise Investment Scheme and Venture Capital Trusts simplification
• Reform of the taxation of non-domiciled Individuals
• Employer asset-backed pension contributions
• Inheritance tax: reduced rate for estates leaving 10 per cent or more to charity
• Patent Box
• Various capital allowances changes
• Further anti-avoidance provisions
• PAYE real time information