m Tolley's Self-assessment 2002-03
Helping taxpayers and their advisers to plan ahead with the self-assessment regime, this text covers all the administrative and procedural changes, 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 and there are sections on companies and trusts. The book incorporates relevant provisions of the Finance Acts 1995 to 2002, and explains how to avoid the pitfalls, and make the most of tax planning opportunities.
- 01 Sep 2002
- Lexisnexis UK
- Tolley Publishing
- London, United Kingdom
- Revised edition
Table of contents
Introduction; 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; Settlements and Self-Administered Pension Schemes; Non-residents; Estates in the Course of Administration; Notices and Returns, Electronic Lodgement; Claims, Elections and Revisions; Assessments and Time Limits; Recordkeeping; Finality and Certainty, Revenue Powers of Enquiry; Discovery; Payment of Tax; Surcharges; Interest; Penalties and Repayments Supplement; Appeals: Collection and Recovery; Complaints; Appendix A - Hunt the Basis Period; Appendix B - FRS18 Accounting Politics; Appendix C - Inland Revenue Press Releases and Statements of Practice; Appendix D - Computation of Profits for Income Tax Purposes of Barristers; Appendix E - Effect of self-assessment on Partnership Agreements; Appendix F - Tax Bulletin: main articles on self-assessment; Appendix G - Tax Bulletin Special Edition: Self-Assessment; Appendix H - Income from self-employment - Standardised Accounts Information; Appendix I - Income and Chargeable Gains - Domicile; Index.