Income Tax 2024-25

This Income Tax volume aims to be the clearest single-volume guide to income tax in the UK. Written for accountants and tax specialists, the text is arranged across 10 sections, with a total of 43 chapters and more than 1,000 pages of commentary.

The 2023-24 edition has been extensively updated, with key changes including the following:

• detailed new commentary on the changing basis of taxation, including transitional rules for 2023-24 and treatment of transition profits;
• expanded coverage of Making Tax Digital;
• case law developments (late filing penalties, domicile, remittance basis);
• a new section on sporting testimonials;
• special tax sites;
• pension changes (including abolition of lifetime allowance);
• overseas matters (foreign tax credit relief, declaring foreign dividends, offshore penalties, temporary non-residence, disregarded income, pensions for non-residents, foreign national employees of certain EU institutions);
• all examples reviewed and updated as appropriate.