By A. Tall, Rebecca Benneyworth, David Heaton, Philip Rutherford, Julie Ward
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This practical tax book offers guidance on how to approach real-life computations by providing all the relevant points from current legislation, case law and other official material. It successively covers: individual income tax, tax credits and national insurance; employment income; trading income; property business; losses; international aspects; tax administration; national insurance contributions; corporation tax - basic corporation tax computations; close companies; groups of companies and international aspects; capital gains tax; indirect taxes (stamp taxes and VAT); planning and special situations. A section on international income tax issues, including extensive coverage of UK resident non-domiciled individuals and a section on VAT are included. This edition has been updated to reflect Finance Act 2017 and Finance (No 2) Act 2017.