1st June 2019
Tolley’s Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT) and the new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material.
With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. This Handbook is the imperative reliable guide to the legislation.
Fully revised and updated for the current tax year, the 2019–20 edition comprehensively covers the up-to-date legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax. It takes into account all recent developments including revised tax rates, bands and allowances, incorporating the income tax rate bands for Scottish taxpayers and the associated changes to UK legislation as a result of the Scottish and Welsh rates. The consolidated legislation is extensively annotated by our technical team with cross-references to commentary, tax cases and HMRC guidance to give you the answers you need quickly and easily.
For more information go to: https://www.lexisnexis.co.uk/store/products/tolleys-yellow-tax-handbook-201920-skuuksku9781474311069BYTH682579/details