Tolley's Income Tax (Tolley tax annual) - Tapa blanda

This edition of Tolley's Income Tax is a comprehensive guide covering all relevant legislation, statements by the Revenue and other official bodies, and case law relating to income tax. It includes the law and practice for at least 6 years (i.e. for 1988/89 onwards and sometimes earlier) and so provides comprehensive information for claims, late assessments, enquiry work etc. This edition is fully updated to take account of the provisions of both the 1994 Finance Acts and of all important information up to the date of Royal Assent to that Act. New chapters deal with the Enterprise Investment Scheme, which replaces the Buisness Expansion Scheme, and with Self-Assessment which is to commence in 1996/97. The move to a current-year basis of assessment (some of whose provisions are already in operation) is dealt with throughout the book, as are the changes to reduce the level of certain personal reliefs to be given by a reduction in tax liability. Other major changes affect capital allowances, employee benefits (including loans), authorized unit trust taxation, profit-sharing schemes, Lloyd's underwriters and Revenue information powers. The 92 chapters are arranged alphabetically by subject for ease of reference, from Allowances and tax rates to Unit trusts. There is an index, a table of statutes and a detailed summary of the Finance Act 1994.