Author Description

Covering the 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 legislation means in practice. Contents- The UK tax system, Income tax compliance, Savings and investments, Pensions and benefits, Employment, Self-employment, Property income, Trusts and estates, Non-residents, Income tax- planning checklists Appendices- What to include as gross pay on form P11, Harvest casuals - PAYE, Class 1A NICs, P9D/P11D chart, Tips, gratuities, voluntary service - charges, Extra Statutory Concession B47, Extra Statutory Concession A14, Extra Statutory Concession A11, Extra Statutory Concession A78