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Fully updated to take account of the Finance Act 2012, the book's unique format offers a collection of succinct guidance on core topics. The structure and style ensure that the focus is placed on tax tactics and strategies to optimise the client's position. Critical concepts are explained clearly alongside worked examples and key tax planning points. Divided into six main sections - Personal tax, Personal investment, Remuneration issues, Business tax, Indirect taxes and General - the book provides a complete guide in over 40 chapters to key tax topics. The focus is on tax planning tactics and strategies to optimise the client's position. Ranging from self-assessment for individuals, through employee share schemes and starting a business, to the taxation of charities, buying and selling a business and VAT issues, Tax Planning 2012/13 has been extensively revised as part of our series of Adviser's Guides. More than a reference source, the book is a practical guide through complex tax planning issues, providing advisers with focused summaries of core areas and highlighting the main planning points for clients.