Publisher's Synopsis
A practical overview of income tax in the UK from one of the UK's leading tax writers. This popular guide to income tax has been comprehensively revised and updated to include:
· The Finance Act 2010 and the Finance (No 2) Act 2010
· The new appeals process
· The new compliance checks regime
· New time limits for HMRC assessments and determinations
· Changes to capital allowances
· Changes to the remittance basis
· Changes to tax treatment of pensions
Income Tax 2010/11 covers the day-to-day issues most frequently encountered in practice, explaining in straightforward terms what the law means in practice. Worked examples are used throughout to aid understanding.
Income Tax 2010/11 covers: The UK Tax System; Income Tax Compliance; Savings and Investments; Pensions and Benefits; Employment; Self-employment; Property Income; Trusts and Estates; Non-residents; Planning checklists.
