Author Description

A totally up-to-date and comprehensive guide that will enable taxation practitioners to accurately advise clients on their self-assessment forward planning. All the administration and procedural changes are concisely covered, including returns, electronic lodgement claims, assessments, payments, interest, penalties, and the inland revenue powers. It is fully up-to-date with The Finance Act 2005, The Finance (No 2) Act 2005, and ITTOIA 2005.