Tolley's Orange Tax Handbook 2012-13

The 2012-13 publication of this essential handbook contains the up-to-date text of legislation and other material relating to value added tax, stamp taxes, insurance premium tax, landfill tax, aggregates levy and climate change levy. 

The 2012-13 edition is:

• Chronologically arranged and fully indexed and cross-referenced
• Endorsed by the Chartered Institute of Taxation
• Approved for use during CIOT examinations
• Available as part of the Tolley's Taxation Service on CD-ROM (updated monthly)

Key Features:

Indirect Tax coverage including material relating to value added tax, stamp taxes, insurance premium tax, landfill tax, aggregates levy and climate change levy.

• Chronologically arranged and fully indexed and cross-referenced
• Endorsed by the Chartered Institute of Taxation (CIOT)
• Approved for use during CIOT examinations
• Available as part of the Yellow & Orange Tax Reference Set 2012-13
• New developments covered in Yellow and Orange 2012 - All the latest primary and secondary tax legislation.

Finance Act 2012 in full, with all amendments consolidated, covering the latest changes which are likely to include:

• Seed Enterprise Investment Scheme
• Enterprise Investment Scheme and Venture Capital Trusts simplification
• Reform of the taxation of non-domiciled Individuals
• Statutory residence test
• Employer asset-backed pension contributions
• Inheritance tax: reduced rate for estates leaving 10 per cent or more to charity
• Controlled foreign companies full reform
• Patent Box
• Various capital allowances changes
• Tax transparent funds
• Distributions in the form of assets and liabilities
• Further anti-avoidance provisions
• HMRC information powers
• PAYE real time information
• VAT: abolition of low value consignment relief
• VAT: cost sharing exemption
• VAT: online registration