Full Description
"Whillans' Tax Tables" provides accurate tables of all the new and revised tax rates and allowances and is published twice a year, in May and September. Known and respected for their accuracy, "Whillans's Tax Tables" contain all the data you need in practice. With the latest tax rates, allowances and reliefs, Whillans enables you to quickly make calculations with accurate data. The easy-to-use layout and concise expert commentary by our technical team ensure you have exactly the right level of information on your desktop. Whillans contains all the tax data you need at your fingertips. New for this year Whillans' also includes a new chapter entitled Environmental Taxes and Other Levies which contains new sections on Air Passenger duty, Fuel duty and Vehicle Excise duty. The September edition covers the Finance Act 2009.
Contents
"Quick reference table; Tax calendar 2009-2010; Administration; Bank base rates; Due dates of tax; Interest on overdue tax; Remission of tax; Interest on overpaid tax; Certificates of tax deposit; Penalties; Time limits for claims and elections; Exchanges; Applications for clearances and approvals; Capital allowances; Rates; Disadvantaged areas; Capital gains; Annual exemption; Chattel exemption; Rates of tax; Indexation allowance - individuals; Share identification rules; Entrepreneur's relief; Taper relief; Leases; Reliefs; Indexation allowance - corporation tax; Retail prices index; Corporation tax; Rates; Reliefs; Environmental taxes and other levies; Aggregates levy; Air passenger duty; Climate change levy; Fuel duty; Insurance premium tax; Landfill tax; Vehicle excise duty; Income tax; Rates; Reliefs; Cars, vans and related benefits; Car and motorcycle-restricted allowances; Car fuel; Mileage allowances; Charities; Employment benefits; Employment income - PAYE; Employment income - national minimum wage; Employment income - basis of assessment; Employment income - termination payments; Fixed rate expenses; Investment reliefs and miscellaneous reliefs; Pension provision from 6 April 2006; Pension schemes and retirement annuities; Share schemes; Tax credits; Inheritance tax; Rates of tax; Delivery of accounts: due dates; Delivery of accounts: excepted transfers, etc; Reliefs; National insurance contributions; Contribution rates; Employers' contributions: benefits in kind; Overseas; Average rates of exchange; Rates of exchange on year-end dates; Double taxation agreements; Overseas income - basis of assessment; Social security benefits; Taxable benefits; Non-taxable benefits; Stamp taxes; Stamp duty land tax; Exemptions and reliefs; Stamp taxes; Penalties; Value added tax; Rates; Registration limits; Deregistration limits; Annual accounting scheme; Cash accounting scheme; Flat-rate scheme for small businesses; Partial exemption; Capital goods scheme; Zero-rated, reduced rate, exempt supplies; Car fuel; Interest, penalties and surcharges; Index"
