St. James's Place Tax Guide 2012-2013
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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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
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18 March 31 March accounting period annual exemption annuity antiavoidance assessment assets beneficiaries benefit capital allowances capital gains tax charge chargeable transfers charities claim corporation tax death deduction discretionary discretionary trusts disposals dividends domiciled earnings election employees employment Enterprise Investment Scheme expenditure from6 April funds gift aid gifts Group HMRC ifyou IHTA income tax inheritance tax interest inthe investment ITEPA ITTOIA liability lifetime allowance loan losses National Insurance contributions nonresident normally obtain ofthe onthe option ordinarily resident overseas paid partnership payable PAYE payments percent potentially exempt transfer premiums previously profits purchase qualifying rate tax regarding relief applies remittance basis repayment rules apply securities selfassessment settlements settlor shares spouse stamp duty tax credit tax purposes tax rate tax relief taxable taxation taxfree TCGA thetax tobe tothe trading transactions trust UK resident willbe zerorated