Tolley's Yellow Tax Handbook

Offers a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation. It contains direct tax legislation, EU derivatives and essential HMRC material. It covers the impact and implications of the Finance Act 2013.

---

Tolley's Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation. The new edition contains direct tax legislation, EU derivatives and essential HMRC material. The impact and implications of the Finance Act 2013 are expertly covered by Tolley's tax team. Technical legislation is punctuated by helpful cross-references to from the latest Acts, to the Revenue Internal Guidance Manuals and commentary in Simon's Taxes. With the longest tax code in the world interpreting the legislation is more difficult than ever, so having our reliable legislative guide to hand is imperative. Tolley's Yellow Tax Handbook comprehensively covers the up-to-date legislation relating to direct taxes, with relevant HMRC material and EC legislation. The consolidated legislation is extensively annotated by our technical team with cross-references to commentary, tax cases and HMRC guidance to give you the answers you need quickly and easily.
The 2013-14 publication of this essential handbook provides the updated text of the legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax. It includes statutes and statutory instruments; extra-statutory concessions and statements of practice; footnotes indicating amendments to legislation; cross-references; definitions; additional helpful material including HMRC Briefs and cross-references to the Revenue Internal Guidance Manuals. Features: endorsed by the Chartered Institute of Taxation; approved for use during CIOT examinations; published in five volumes; and, included as part of the Tolley's Yellow & Orange Tax Reference Set 2013-14. Endorsed by the CIOT, these authoritative volumes are the definitive guide to UK tax legislation.