The annual St. James's Place Tax Guide is a reliable, practical and user-friendly guide which explains in simple terms how the UK tax system works and how best to minimise tax liabilities. It is designed both for private individuals needing advice on self-assessment and tax saving, and for professionals needing to check the latest rules.Now in its 41st edition, this year's guide is fully updated to reflect the 2012-2013 tax system and the important changes announced for future years. Tax changes for the year are highlighted in the opening chapter, and updated tax-saving hints and tax tables in the closing chapters. Some of the tax changes included in this edition are: Personal allowance for 2012-13 increased to ú8,105 but Income tax basic rate reduced to ú32,245.* Reduction in 50 per cent additional rate to 45 per cent from 2013-14.* Age allowance to be restricted and ultimately removed.* Child benefit removal for parentswith higher incomes.* Corporation Tax main rate changes.* Reformed controlledforeign companies scheme.* Widespread anti-avoidance provisions. Inheritance tax nil rate band remains at ú325,000 until 5 April 2015, then indexed by the CPI.* More changes to new rules for determining UK Resident status.* Changes to the scope of VAT.* Taxation of life insurance policies . INDICE: 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.LifeAssurance.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
- ISBN: 978-0-230-28002-1
- Editorial: Palgrave Macmillan
- Encuadernacion: Cartoné
- Páginas: 432
- Fecha Publicación: 30/07/2012
- Nº Volúmenes: 1
- Idioma: Desconocido