Tolley's Self-assessment 2000-2001
A comprehensive work designed to help taxpayers and their advisers to plan ahead with the self-assessment regime. All the administrative and procedural changes are covered, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the Inland Revenue's powers. A separate chapter deals in detail with planning and anti-avoidance. The work incorporates the relevant provisions of the Finance Acts 1995 to 2000. It explains how to avoid the pitfalls and highlights tax planning opportunities, and there are sections on companies and trusts.
- 01 Oct 2000
- Lexisnexis UK
- Tolley Publishing
- London, United Kingdom
- Revised edition
Table of contents
Schedule D, cases I and II; loss relief; capital allowances; income from land in the UK; schedule A; schedule D, cases III and schedule F; schedule D, cases IV and V, schedule D, cases VI; schedule E, directors, employees and employers; capital gains tax; double taxation relief; partnerships; companies; non-residents; settlements, estates in the course of administration and self-administered pensions schemes; notices and returns, electronic lodgement; claims, elections and revisions; assessments and time limits; record-keeping; finality and certainty, revenue powers of enquiry; discovery payment of tax; surcharges, interest, penalties and repayments supplement; appeals - collection and recovery; tax planning and anti-avoidance. Appendices: hunt the basis period; SSAP2 - disclosure of accounting policies; Inland Revenue press releases and statements of practice; computation of profits for Income Tax purposes of barristers; effect of new rules on partnership agreements; tax bulletin - main articles on self-assessment; tax bulletin special edition - self-assessment; income from self-employment - standardised accounts information; income and chargeable gains - domicile.