Author Description

This comprehensive and popular annual textbook provides students of taxation with a thorough knowledge of the UK's: Income tax, Corporation tax, Capital gains tax, Inheritance tax and Value added tax. This edition has been updated for all those provisions of the 2014 Finance Acts that relate to the tax year 2014/15. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.