Preface; Sir Mark Weinberg Abbreviations Introduction This Year's Tax Changes The Basis of Your Tax Liability Personal Reliefs Annual Payments and Interest 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
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.
Reviews of previous editions*: 'The bestselling tax guide is back and it's as authoritative as ever...gives practical guidance on tax issues, which would benefit both students and professionals alike.' - Accounting Technician 'No other manual compares...the complete A-Z on Tax.' - The Times 'The best book ever written on taxation.' - The Daily Telegraph 'Acknowledged among consumers and professionals alike as the best book on the subject.' - The Independent 'Provides a complete guide to UK taxation...includes clear examples and explanations, tables and a glossary, with all items fully referenced and indexed for ease of use.' - Tax Journal *Including editions of the book prior to it being published as the St. James's Place Tax Guide