Description
The UK tax system has developed over hundreds of years, and continues to evolve daily. This book will provide a guide to the structure of the tax system and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers? rights and obligations.
The contents are arranged under the following headings:
* The Legal Framework of Taxation
* Administration of Personal Tax
* Self-assessment
* Self-assessment Enquiries, Discovery Assessments and Investigations
* Tax Appeals
* Interest, Surcharges, Penalties and Criminal Offences
* Income Tax Computation
* Overseas Aspects of Taxation
* VAT Administration, Appeals, Interest, Penalties and Surcharges
* Notification of Tax Avoidance Schemes
The book is for anyone advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the UK tax system.
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Malcolm James
Malcolm James is a Senior Lecturer in Accounting and Taxation at the University of Wales Institute, Cardiff and has lectured widely on the subject of taxation on both professional and undergraduate courses. He has also done a number of lectures for the Chartered Institute of Taxation and has written a number of articles for their journal âTaxation Adviserâ. He also contributes regularly to a number of CCHâs and Butterworth Tolleyâs tax publications. Before becoming a lecturer he worked for several large firms of accountants and also in industry.
Spiramus Press
We are a UK-based publisher, with an emphasis on tax titles for lawyers, accountants and tax managers. Our books cover both UK and international tax.
