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Full Description
Offering a practical overview of income tax in the UK from one of the UK's leading tax writers, Income Tax 2019/20 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice.It provides comprehensive coverage of:The UK tax systemIncome tax complianceThe Scottish rate of income taxSavings and investmentsPensions and benefitsEmploymentSelf-employmentProperty incomeTrusts and estatesNon-residentsPlanning checklistsThis edition has been updated in line with Finance Act 2019/20 and includes the following key topics:Commentary on prospective late payment penalties for income tax self-assessmentUpdates on tax-efficient investments and savings - including NS&I Premium BondsLatest information on the taxation of benefits-in-kind and expenses, including 'green' opportunitiesChanges to capital allowances, including the extension to the annual investment allowance and changes to the 'special rate' poolUpdated commentary on how recent changes affect planning opportunitiesThis accessible reference guide 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.
Contents
Chapter 1 The UK tax system Chapter 2 Income tax compliance Chapter 3 Scottish income tax Chapter 4 Savings and investments Chapter 5 Pensions and benefits Chapter 6 Employment Chapter 7 Self-employment Chapter 8 Property income Chapter 9 Trusts and estates Chapter 10 Non-residents Chapter 11 Income tax - UK and overseas tax planning considerations
