The CCH Red Book 2014-15

The CCH Red Book 2014-15 is an 8 volume reference source providing comprehensive coverage of direct tax legislation.

With a strong focus on ease of use, this comprehensive library of direct UK tax legislation has been designed so you can find what you need easily and quickly. Information is indexed and annotated and the volumes work in conjunction with our commentaries to give you a practical, expert reference source.

As well as reproducing the full text of the legislation they also include cross-references to important cases and HMRC briefs to form a definitive and easily accessible library.

The CCH Red Book covers the following taxes:

• Income Tax
• Capital Gains Tax
• Corporation tax
• National Insurance contributions
• Tax Credits
• Inheritance
• Petroleum Revenue Tax
• Stamp Taxes

New for this edition

The CCH Red Book is updated every year. The current edition includes all changes made as a result of the Finance Act 2014, covering:

• GAAR and other anti-avoidance measures
• The new statutory residence test
• A temporary increase in annual investment allowance
• Changes to R&D relief
• The annual tax on enveloped dwellings
• Trusts with vulnerable beneficiaries
• Cash basis for small businesses
• Close company changes