Author Description

This handbook contains concise information on a wide range of taxation issues, covering legislation and practice on income tax, corporation tax, capital allowances, capital gains tax, inheritance tax, value added tax, stamp duty land tax, national insurance contributions, and other indirect taxes. The first chapter provides key data and rates. The second chapter gives a brief overview of the tax system. The remaining chapters provide details of the various taxes. The text is fully updated for Finance Act 2017 and Finance (No. 2) Act 2017.