Tolley's Income Tax 1995-96 - Tapa blanda

This 80th edition comprehensively covers 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 six years (for 1989/90 onwards and sometimes earlier) and so provides comprehensive information for claims, late assessments, enquiry work and so on. This edition is updated to take account of the provisions of the 1995 Finance Act and of all statements and other important information up to the date of Royal Assent to that Act, including practical points from the newly published internal Revenue Manuals. Many new worked examples have been added throughout the text, and there is a new chapter on Venture Capital Trusts, and extensive coverage of the changes consequent on the introduction to self-assessment and the current year basis of assessment, including the complete revision of Schedule A taxation of income from property. Among many other major changes covered in detail are the new rules for treating settlement income as income of the settlor, the provision for withdrawal of income from personal pension plans, easing of the conditions for Enterprise Investment Scheme investments, capital allowance changes for ships and highways and a number of important new expenditure reliefs. The 93 chapters are arranged in alphabetical order by subject for ease of reference. The guide also provides tables of leading cases and statutes, plus a detailed summary of the Finance Act 1995.