Whiteman and Sherry on Income Tax 4th ed Looseleaf (CBR Only)

Whiteman & Sherry on Income Tax 4th Edition is the definitive work on the subject, providing comprehensive analysis of the law relating to income tax. This title will enable you to pin-point aspects of tax that directly relate to your clients, offering analyses of the cases and the legislation.

Along with a host of updated information, the fourth edition will be published in looseleaf format. With two updating releases a year, you can remain confident of being fully informed of the latest legislative developments as they happen.

How Whiteman & Sherry on Income Tax can help you:

• Provides the expert authors' discussion and opinion on all key aspects of the law on income tax.
• Offers clear and precise treatment of those aspects of tax law which cause problems, providing practical, experienced solutions.
• Shows how the legislation has been applied by the courts through in-depth analysis of case law.
• Offers complete coverage of business income, employment income, investment income and foreign income.
• Fully updated to incorporate all the latest legislation, such as the 2009 Finance Act.
• Discusses the background issues relating to income tax, such as the Ramsey Principle.
• Analyses the business income in terms of computation for profits on trade, profession and ventures
• Covers employment income and the effects of recent legislation.
• Goes through the administration of income tax, including returns, self-assessment, machinery of assessment, appeals and collection.
• Covers specific taxpayers such as trustees, charities and partnerships.
• Outlines the principles of remittance of tax on individual bases.
• Outlines the elements of taxation on income from Land in the United Kingdom.
• Updating releases published 5 times a year (charged separately) to keep you fully up-to-date.