This tax guide for non-experts covers each of the main UK taxes, plus national insurance contributions, council tax, business rates, stamp duty, statutory sick pay and statutory maternity pay. As well as giving a clear introduction to each of these, the book examines and brings together their impact on subject areas such as employment, self-employment, the family, investments and pensions. It also contains advice on dealing with the Inland Revenue and filling in tax returns. The text of this edition is revised and updated to take account of events up to the passing of the Finance Act 1993. This edition also includes the new rules for taxation of company dividends, the new rollover relief for capital gains on shares in personal trading companies, pay and file for corporation tax, changes to the rules on benefits in kind (including cars, vans and relocation expenses), changes in the VAT penalty regime and the reintroduction of first-year and initial capital allowances. The book also includes a chapter on the council tax.