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Offering a practical overview of income tax in the UK from one of the UK's leading tax writers, Income Tax 2021/22 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice.
This new edition has been updated throughout for 2021/22 income tax rates and allowances, and includes the following:
This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples to demonstrate how to apply the main principles in practice.