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Tolley’s Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation.
The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act 2014 is expertly covered by Tolley’s tax team. The reader’s understanding of the legislation is assisted by cross–references to the HMRC Internal Guidance Manuals and market–leading commentary in Simon’s Taxes.
With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley’s Handbook is the imperative reliable guide to the legislation. Tolley’s Yellow Tax Handbook 2014–15 comprehensively covers the up–to–date legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax.
The consolidated legislation is extensively annotated by our technical team with cross–references to commentary, tax cases and HMRC guidance to give you the answers you need quickly and easily.