This annual handbook provides highly focussed commentary by concentrating on the current tax regime and the most frequently-encountered topics. Designed to be of everyday use it contains many worked examples and extensive topic indexes, case tables and legislation finding lists.
It is also thoroughly cross-referenced to the relevant legislation, cases and HMRC Manuals and to CCH’s British Tax Reporter making it the ideal desktop companion.
The commentary reflects all changes made by the Finance Act 2009.
Contents include:
•Key data
•Income tax generally
•Calculation of income tax liability
•Completion of income tax return
•Investment income
•Business income
•Capital allowances
•Employment income
•Income in trusts and estates
•Residence and international aspects
•Tax credits
Authors: Ray Chidell, Julie Clift CTA, Trevor Johnson FTII, AITI, ATT
Ray Chidell started his professional career as an Inspector of Taxes, and then worked for 14 years as a tax specialist in two mid-tier accountancy firms, latterly with a six year stint as a tax partner. Early in 2003, he set up as a freelance writer and tax consultant and he now works much of the time for CCH on a number of their flagship tax products.
Trevor Johnson
Julie Clift
PUBLISHER
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