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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Income Tax 2022-23 isbn 9781912386628

Income Tax 2021-22


ISBN13: 9781912386390
New Edition ISBN: 9781912386628
Published: May 2021
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print



This major new volume aims to be both the clearest and the most comprehensive single-volume guide to income tax in the UK. With around 1,000 pages of commentary, written for accountants and tax specialists, the text is arranged across 10 sections, with a total of 42 chapters.

With expert commentary from a number of specialist authors, the book covers all the basics, but also does much more. It addresses the difficult areas practitioners come across in their day-to-day work, including (for example) employee termination payments, farmers and creative artists, property fixtures and other capital allowances, life policies, leases and lease premiums, trusts and deceased estates, plus a major section on international tax matters.

The book follows the same approach to clarity and ease of use that is already familiar to practitioners using our more specialist titles. The logical table of contents, as well as the comprehensive indexing, makes it easy for readers to find what they are after.

  • Introduction and compliance (2 chapters)
  • Computational aspects (2 chapters)
  • Employment (10 chapters)
  • Self-employment (5 chapters)
  • Capital allowances (3 chapters)
  • Investment income (3 chapters)
  • Property income (3 chapters)
  • Pensions and state benefits (5 chapters)
  • International aspects (7 chapters)
  • Trusts and settlements (2 chapters)
  • Appendices, including tables of key data

Subjects:
Taxation
Contents:
INTRODUCTION AND COMPLIANCE
1. Introduction
2. Tax administration and compliance
COMPUTATIONAL ASPECTS
3. The computation of income tax
4. Devolution of taxes
EMPLOYMENT INCOME
5. Identifying employment income
6. Taxable employment benefits
7. Exempt employment benefits
8. Employment expenses
9. Termination payments4
10. Employment-related securities
11. Tax-advantaged share schemes
12. Statutory payments.238
13. Other income treated as employment income
14. PAYE and other employer reporting obligations
INCOME FROM SELF-EMPLOYMENT
15. Business profits
16. Partnerships
17. Losses
18. Farmers and creative artists
19. Construction Industry Scheme
CAPITAL ALLOWANCES
20. Plant and machinery allowances
21. Fixtures
22. Structures and buildings allowances
INVESTMENT INCOME
23. Taxation of interest
25. Taxation of life policies
PROPERTY INCOME
26. Taxation of rental profits
27. Leases and lease premiums
28. Furnished holiday lettings
PENSIONS AND STATE BENEFITS
29. Introduction to pensions
30. Contributions to registered pension schemes
31. Payments from registered pension schemes
32. State pension provision
33. Non-pension state benefits
INTERNATIONAL ASPECTS
34. Residence
35. Double taxation
36. Domicile
37. Remittance basis
38. Non-residents
39. Foreign nationals coming to the UK
40. International assignments
TRUSTS AND ESTATES
41. Taxation of trusts
42. Taxation of estates
APPENDICES:
Appendix 1 – Compliance deadlines and penalties
Appendix 2 – Meaning of connected persons (ITA 2007, s.
993)
Appendix 3 – Percentages and taxable bands, including Scottish and Welsh rates
Appendix 4 – Personal allowances and reliefs
Appendix 5 – Rates applicable to employment benefits
Appendix 6 – Statutory and other employer payments
Appendix 7 – National Insurance contributions
Appendix 8 – Fixed rate deductions
Appendix 9 – Savings and investments
Appendix 10 – Rates applicable to pensions
Appendix 11 – Non-pension state benefits
Appendix 12 – International assignments
Table of primary legislation
Table of statutory instruments
Index of cases
General index

Series: Claritax General Tax Annuals

Value Added Tax 2022-23 ISBN 9781912386581
To be published August 2022
Claritax Books
£95.00
National Insurance Contributions 2022-23 ISBN 9781912386574
Published June 2022
Claritax Books
£95.00
Capital Gains Tax 2022-23 ISBN 9781912386635
Published June 2022
Claritax Books
£95.00
Stamp Duty Land Tax 2022-23 ISBN 9781912386642
Published June 2022
Claritax Books
£95.00
Income Tax 2022-23 ISBN 9781912386628
Published May 2022
Claritax Books
£95.00
Inheritance Tax: Lifetime Transfers and the Death Estate 2022-23 ISBN 9781912386543
Published April 2022
Claritax Books
£95.00
Capital Gains Tax 2021-22 ISBN 9781912386406
Published September 2021
Claritax Books
Out of print
Stamp Duty Land Tax 2021-22 ISBN 9781912386468
Published June 2021
Claritax Books
Out of print