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This spiral bound book folds flat to allow easy comparisons to be made between the tax principles explained on the left hand pages and the worked examples illustrating them set out on the right. The concept behind the Tax Essentials series is easy access. It provides fast answers to key tax problems and is ideal for those looking for clear and concise tax advice. The volume covering direct taxes looks at Income Tax, Corporation Tax, Capital Gains Tax and Inheritance Tax and is fully updated to include the Finance Act 2004 and other recent developments. Written by a leading independent tax practitioner, Mark McLaughlin ATII TEP, and Kevin Walton, of the LexisNexis UK Tax Team, Tax Essentials: Direct Taxes 2004-05 is designed to complement the more detailed Tolley Tax Annuals which comprise Tolley's Income Tax, Tolley's Corporation Tax, Tolley's Capital Gains Tax, Tolley's Inheritance Tax and Tolley's National Insurance Contributions.