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Bloomsbury Professional Income Tax 2021/22 [Pehme köide]

  • Formaat: Paperback / softback, 712 pages, kõrgus x laius: 234x156 mm
  • Sari: Core Tax Annuals
  • Ilmumisaeg: 29-Sep-2021
  • Kirjastus: Bloomsbury Professional
  • ISBN-10: 1526518430
  • ISBN-13: 9781526518439
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Bloomsbury Professional Income Tax 2021/22Suurem pilt
  • Formaat: Paperback / softback, 712 pages, kõrgus x laius: 234x156 mm
  • Sari: Core Tax Annuals
  • Ilmumisaeg: 29-Sep-2021
  • Kirjastus: Bloomsbury Professional
  • ISBN-10: 1526518430
  • ISBN-13: 9781526518439
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781526518439.html
Märksõnad:

Offering a practical overview of income tax in the UK from one of the UK's leading tax writers, Income Tax 2021/22 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice.

This new edition has been updated throughout for 2021/22 income tax rates and allowances, and includes the following:

- Commentary on the Making Tax Digital (MTD) project, including flagging up what taxpayers can do to get ready for MTD for income tax
- New commentary on the European Union (Future Relationship) Act 2020
- New material relating to late payment and deliberately withholding information penalties
- Commentary on the Covid-19 Self-Employment Income Support Scheme (SEISS), Furlough Scheme and various other Covid-19 temporary measures
- New material on changes to the taxation of employee termination payments
- Commentary on various changes to the taxation of personal services provided through intermediaries
- New material and commentary on enhanced rate of Structures and Buildings allowance within freeport tax sites
- Commentary on HMRC Trust Register Scheme (TRS) obligations
This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples to demonstrate how to apply the main principles in practice.

John Hiddleston is a Tax Consultant at Azets. He has held senior roles in the tax technical departments of Top 20 accountancy firms – having been Head of Tax Technical at Vantis and, before that, National Director of Tax Technical at Howarth Clark Whitehall (Crowe UK).

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A practical overview of income tax in the UK, updated in line with the latest Finance Act.
Preface v
Table of examples
xi
Table of statutes
xv
Table of statutory instruments and other guidance
xxix
Table of cases
xxxv
List of abbreviations
xliii
Chapter 1 The UK tax system
1(54)
Signposts
1(1)
Introduction
2(10)
Income or capital
12(1)
Reliefs, allowances and deductions
13(22)
How income tax is calculated
35(20)
Chapter 2 Income tax compliance
55(65)
Signposts
55(1)
Income tax self-assessment
56(5)
Tax returns
61(7)
Tax payments
68(5)
Interest and penalties
73(15)
HMRC enquiries
88(9)
Tax tribunal
97(2)
HMRC review
99(3)
Alternative dispute resolution service
102(1)
HMRC's litigation and settlement strategy
103(1)
Publishing details of deliberate tax defaulters
104(1)
PAYE compliance
105(7)
Disclosure of tax avoidance schemes
112(4)
EU DAC6/OECD MDR
116(1)
Serial Tax Avoidance Regime
116(1)
Offshore tax evaders
117(3)
Chapter 3 Scottish income tax
120(47)
Signposts
120(1)
Background to Scottish income tax
121(2)
Scottish income tax
123(10)
The need for awareness of Scottish income tax
133(1)
Setting the Scottish rates and thresholds
134(1)
Interaction of UK and SIT rates and thresholds
135(2)
Definition of a Scottish taxpayer
137(11)
Income subject to Scottish income tax
148(1)
Transferable tax allowance for couples
149(1)
Partnership income
150(1)
Non-UK income
150(1)
Gifts to charities
150(2)
Finance cost relief for residential landlords
152(1)
General reliefs from income tax
152(1)
Pension scheme contributions
153(2)
Income from trusts
155(3)
Social security lump sums
158(1)
Impact on capital gains tax
158(1)
Payroll issues for employers
159(2)
Construction industry scheme
161(1)
Administration of Scottish income tax
161(3)
Behavioural repercussions of increasing divergence
164(3)
Chapter 4 Welsh income tax
167(15)
Devolution in Wales: a process not an event
167(1)
Devolution and evolution
167(2)
The mechanics of the Welsh rates of income tax
169(1)
Administration of Welsh income tax
170(10)
Further changes and further devolution?
180(2)
Chapter 5 Savings and investments
182(51)
Signposts
182(1)
Taxable and exempt income
183(6)
Tax on investments
189(18)
Foreign savings and investments
207(2)
Life assurance gains
209(1)
Tax-efficient investments
210(23)
Chapter 6 Pensions and benefits
233(38)
Signposts
233(1)
UK pensions
233(5)
Taxation of pensions
238(13)
Foreign pensions
251(5)
Non-taxable state benefits
256(2)
Taxable state benefits
258(9)
Class 3 national insurance contributions
267(4)
Chapter 7 Employment
271(114)
Signposts
271(1)
Employment
272(11)
PAYE
283(25)
Taxable and tax-free benefits
308(54)
Share schemes
362(7)
Personal services provided through intermediaries
369(16)
Chapter 8 Self-employment
385(91)
Signposts
385(1)
Starting a business
386(8)
Covid-19: Self-employment Income Support Scheme (SEISS)
394(6)
Basis of assessment
400(3)
Computing profits
403(18)
Capital allowances
421(15)
Losses
436(8)
National insurance contributions for the self-employed
444(3)
Sole trader or partnership?
447(12)
Farming and market gardening
459(6)
Subcontractors
465(11)
Chapter 9 Property income
476(100)
Signposts
476(1)
Property business profits and losses
477(15)
Rent-a-room relief
492(5)
Furnished holiday lettings
497(5)
Rent from property outside the UK
502(3)
Non-resident Landlords Scheme
505(9)
Annual tax on enveloped dwellings
514(62)
Chapter 10 Trusts and estates
576
Signposts
576
Trusts and settlements
517(10)
Types of trust
527(8)
Resident and non-resident settlements
535(2)
Administration of trusts
537(3)
Taxation of estates
540(8)
Pre-owned assets
548(13)
Chapter 11 Non-residents
561(56)
Signposts
561(1)
Residence status
562(10)
Personal reliefs for non-residents
572(1)
Employment matters
573(10)
PAYE matters
583(6)
Trading
589(3)
Domicile
592(9)
Remittances
601(8)
Double taxation relief
609(8)
Index 617
John Hiddleston is a Tax Consultant at Azets. He has held senior roles in the tax technical departments of Top 20 accountancy firms having been Head of Tax Technical at Vantis and, before that, National Director of Tax Technical at Howarth Clark Whitehall (Crowe UK).

In a career spanning several decades, John has also done an unusually wide variety of practical tax work, having worked for independent tax consultancies and, even longer ago, as in-house Tax Manager at a multinational corporate.