Tolley's Income Tax 2012-13 Budget Edition & Main Annual

Taxation › U.K.

Tolley's Income Tax 2012-13 Budget Edition & Main Annual

By David Smailes
LexisNexis U.K. May 2012

Specifications

ISBN-13
9780754544623
Publisher
LexisNexis U.K.
Publication
May 2012
Format
Paperback (2 volumes)
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Tolley's Income Tax 2012-13 is the definitive work on the subject, providing comprehensive, but straightforward and concise coverage of the relevant statute law, case law and HMRC practice for not only the current year but the last four years as well.

Its alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you quickly and directly to the information you require. Numerous fully-updated worked examples provide further clarification of the more complex points.

Price includes a post-Budget 2012 Supplement published in April and a full edition post-Finance Act 2012 in September (main volume also available separately).

The main edition includes all relevant provisions of the FA 2012.   

What’s New

Tolley’s Income Tax 2012/13 will be fully updated to include Finance Act 2012 and all other relevant information to 1 July 2012 and will include:

  • the new Seed Enterprise Investment Scheme and changes to existing venture capital schemes
  • new rules for purchased fixtures in buildings, and other capital allowances changes
  • tax relief for gifts of pre-eminent objects to charity
  • further reform of the taxation of non-UK domiciles
  • abolition of various tax reliefs as recommended by Office of Tax Simplification
  • new investigatory and penalty rules to deal with dishonest conduct by tax agents

Table of Contents

1. Allowances and Tax Rates—Applicable to individuals
2. Examples
3. Anti-Avoidance
4. Appeals
5. Assessments
6. Bankruptcy
7.Banks
8. Building Societies
9. Capital Allowances
10. Capital Gains Tax
11. Cash Basis
12. Certificates of Deposit
13. Certificates of Tax Deposit
14. Charities
15 Children
16. Claims
17. Community Investment Tax Relief
18. Compensation for loss of Employment (and Damages)
19. Connected Persons
20. Construction Industry Scheme
21. Deceased Estates
22. Deduction of Tax at Source
23. Diplomatic, etc. Immunity—Individuals and Organisations
24. Double Tax Relief
25. Enterprise Investment Scheme
26. European Community Legislation
27. Excess Liability
28. Exempt Income
29. Exempt Organisations
30. Fraudulent and Negligent Conduct
31. Friendly Societies
32. Funding Bonds
33. Government Stocks
34. Herd Basis
35. Inland Revenue: Administration
36. Inland Revenue: Confidentiality of Information
37. Inland Revenue Explanatory Publications
38. Inland Revenue Extra-Statutory Concessions
39. Inland Revenue Press Releases
40. Inland Revenue Statements of Practice
41. Interest on Overpaid Tax
42. Interest and Surcharges on Unpaid Tax
43. Interest Payable
44. Interest Receivable
45. Life Assurance Policies
46. Losses
47. Married Persons
48. Medical Insurance
49. Mineral Royalties
50. Mutual Trading
51. Non-residents and other Overseas Matters
52. Offshore Funds
53. Partnerships
54. Patents
55. Pay As You Earn
56. Payment of Tax
57. Penalties
58. Pension Income
59. Pension Provision after 5 April 2006
60. Personal Pension Schemes (and Stakeholder Pensions)
61. Personal Service Companies Etc
62. Post-Cessation Etc. Receipts and Expenditure (Trades, professions and vocations)
63. Qualifying Employee Share Ownership Trusts (QUESTs)
64. Remittance Basis
65.Residence, Ordinary Residence and Domicile
66. Retirement Annuities
67. Retirement Schemes for Employees
68. Returns
69. Schedule A—Property Income
70. Schedule C—Paying and Collecting Agents
71. Schedule D, Cases I and II—Profits of Trades, Professions etc
72. Schedule D, Case III—Interest Receivable etc
73. Schedule D, Cases IV and V—Overseas Income
74. Schedule D, Case VI—Miscellaneous Income
75. Schedule E—Employment Income
76. Schedule F—Dividends etc
77. Scientific Research Associations
78. Self-Assessment
79. Self-Assessment—Key Dates
80. Self-Employed Persons
81. Settlements
82. Share–Related Employment Income and Exemptions
83. Social Security and National Insurance Contributions
84. Statutory Bodies
85. Stock Dividends
86.Time Limits—Fixed Dates
87. Time Limits—Miscellaneous
88. Trade Unions
89. Underwriters at Lloyd’s
90. Unit Trusts
91. Venture Capital Trusts
92. Vocational Training Relief
93. Voluntary Associations
94. Woodlands
95. Finance Act 2003—Summary of Income Tax Provisions
96. Table of Leading Cases
97. Table of Statutes
98. Index

About the Author

By David Smailes FCA. Consultant Editor: Rebecca Benneyworth

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