Income Tax 2013/14 (Core Tax Annuals)

This book is a practical overview of income tax in the UK from one of the UK's leading tax writers. It covers the day-to-day issues most frequently encountered by tax practitioners, explaining in straightforward terms what the UK law means in practice. Worked examples are used throughout to aid understanding. As part of the Bloomsbury Professional Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, make Income Tax 2013/14 a convenient and accessible resource. Contents include: the UK tax system * income tax compliance * savings and investments * pensions and benefits * employment * self-employment * property income * trusts and estates * non-residents * planning checklists