St. James's Place Tax Guide 2012-2013

41th Auflage 2012
ISBN: 978-0-230-28002-1
Verlag: Palgrave Macmillan

Buch, Englisch, 450 Seiten, Format (B × H): 140 mm x 216 mm, Gewicht: 720 g

The 41st annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.

Zielgruppe

Research

Autoren/Hrsg.

Sinclair, Walter

Lipkin, E. Barry

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Rechtswissenschaften Steuerrecht Unternehmenssteuerrecht, Investitionszulage
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Selbstständige & Freiberufler
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines

Inhaltsverzeichnis

Preface; M.Weinberg Abbreviations Introduction This Year's Tax Changes The Basis of Your Tax Liability Personal Reliefs Annual Interests and other Payments Computing Your Income Tax Bill Husband, Wife, Civil Partners and Children Income from Land and Property Income from Dividends and Interest Life Assurance Income from Employments and PAYE Income from Businesses and Professions Partnerships Companies Pensions Miscellaneous Aspects Returns, Assessments and Repayment Claims Domicile and Residence Tax on Foreign Income Non-residents, Visitors and Immigrants Capital Gains Tax The Taxation of Trusts and Estates Inheritance Tax An Outline of VAT Stamp Duty Social Security Tax Saving Hints Tax Tables Glossary Index

Über Autor(innen)

WALTER SINCLAIR, FCA, has been a tax specialist for over 40 years. Having been a tax partner with two leading firms, he now acts independently. He has written many articles for specialist journals and the national press and is the author of various popular books on tax, including the since its first publication as the in 1972.

E. BARRY LIPKIN, LLB FCA ATII TEP is a long-standing contributor to the . Now in independent practice, after many years as a tax consultancy partner at a leading national firm, his experience in tax, trusts and related fields embraces consultancy, litigation, executorship, writing and lecturing.