Author Description

The most comprehensive and up-to-date work on the subject of helping taxpayers and their advisers to plan ahead with the self-assessment regime.All the administrative and procedural changes are covered, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the Inland Revenue's powers. A separate chapter deals in detail with planning and anti-avoidance. Incorporates relevant provisions of the Finance Acts 1995 to 2004 Explains how to avoid the pitfalls Highlights tax planning opportunities Sections on companies and trusts The definitive work on self-assessment for the tax practitioner and tax specialist