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Income Tax Act 2007 Handbook


ISBN13: 9780754533337
Published: May 2007
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print



This handy book provides a practical, annotated guide to the 2007 Income Tax Act, incorporating all the legislative changes to the following:

  • Basic provisions about the charge to income tax, income tax rates, the calculation of income tax liability, and personal reliefs
  • Various specific reliefs, including reliefs for losses, the enterprise investment scheme, venture capital trusts, community investment tax relief, interest paid, gift aid and gifts of assets to charities
  • Specific rules about trusts, deduction of tax at source, manufactured payments and repos, tax avoidance
  • General income tax definitions

Subjects:
Taxation
Contents:
Preface
List of Abbreviations
Arrangement of sections
Introduction – Including a detailed overview of all provisions in the Income Tax Act and some key changes
The annotated legislation in full
Appendix 1: Table of destinations
Appendix 2: Table of origins
Appendix 3: Detail of all the minor changes in the law
Index
Glossary of words and phrases.