Tolley's Income Tax 2021-22

Tolley's Income Tax, now past its 107th edition but fully tailored to the 21st century, 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.

What’s new in this year’s edition:

• All relevant provisions of Finance Act 2021
• Further coronavirus-related income tax measures
• Temporary extension to carry-back of trading losses
• Amendments to rules on employee benefits and termination payments
• Changes to Construction Industry Scheme
• New late filing/late payment penalties
• Changes to follower notice penalties
• Operation of general anti-abuse rule (GAAR) in relation to partnerships; rates and allowances, including Scottish tax rates