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Core Tax Annual: Income Tax 2014/15

Core Tax Annuals. 2014/15

By (author) Sarah Laing
Format: Paperback / softback
Publisher: Bloomsbury Publishing PLC, London, United Kingdom
Imprint: Bloomsbury Professional
Published: 29th Sep 2014
Dimensions: w 153mm h 234mm
Weight: 935g
ISBN-10: 178043426X
ISBN-13: 9781780434261
Barcode No: 9781780434261
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Synopsis
Income Tax 2014/15 offers a practical overview of income tax in the UK from one of the country's leading tax writers. The book covers the day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice. The hot topics for 2014/15 This edition is updated to Finance Act 2014 and features commentary on the following key topics: * Tax rates and allowances for 2014/15 * Tax efficient investments * Budget 2014 changes to the pensions tax regime * Scottish rate of income tax * In-year interest and penalty charges for employers * Employment allowance * Disincorporation relief * Non-UK domiciled individuals An easy-access, practical resource This accessible reference tool has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation. Previous print edition ISBN: 9781780431574

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