St. James's Place Tax Guide 2012-2013

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Springer, Jan 20, 2016 - Business & Economics - 450 pages
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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.
 

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Contents

Preface by Sir Mark Weinberg
The basis of yourtax liability
Annual interest andother payments 4 0 General scope 4 1 Duty to deduct income taxat source 4 2 Special schemes for deduction of income tax at sou...
income
taxed at source
Life assurance
Income from employments and PAYE
Partnerships
Tax on foreign income 18 0 Remittance basisfrom 6 April
Capital gains tax 20 1 Introduction 20 2 Whatis a chargeablegain? 20 3 Who is liable?
An outlineof VAT 23 1 Introduction
Stamp duty 24 1 Introduction
25
Taxsaving hints
Glossary
The taxation oftrustsandestates 21 1 Trusts

Pensions
Returns assessments andrepayment claims 16 1 Selfassessmentanoverview
Domicile and residence

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About the author (2016)

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 St. James's Place Tax Guide since its first publication as the Hambro Tax Guide in 1972.

E. BARRY LIPKIN, LLB FCA ATII TEP is a long-standing contributor to the St. James's Place Tax Guide. 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.