Author Description

Covering the UK's income tax issues most frequently encountered by tax advisers, this lucid guide not only describes the law with clarity, but also explains exactly what the UK legislation means in practice. Income Tax 2012/13 is a practical overview and covers the day-to-day issues most frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice. Worked examples are used throughout to aid understanding. The guide includes 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, make Income Tax 2012/13 a convenient and accessible resource. Coverage includes: the UK tax system * income tax compliance * savings and investments * pensions and benefits * employment * self-employment * property income * trusts and estates * non-residents * planning checklists