Tolley's Income Tax 2015-16 Main Annual

1. Allowances and Tax Rates;
2. Accrued Income Scheme;
3. Alternative Finance Arrangements;
4. Anti-Avoidance;
5. Appeals;
6. Assessments;
7. Bankruptcy;
8. Banks and Building Societies;
9. Capital Allowances;
10. Capital Allowances on Plant and Machinery;
11. Capital Gains Tax;
12. Certificates of Deposit;
13. Certificates of Tax Deposit;
14. Charities;
15. Children;
16. Claims;
17. Community Investment Tax Relief;
18. Compensation for Loss of Employment (and Damages);
19. Connected Persons;
20. Construction Industry Scheme (CIS);
21. Deceased Estates;
22. Deduction of Tax at Source;
23. Diplomatic Immunity etc.;
24. Disclosure of Tax Avoidance Schemes;
25. Disguised Remuneration;
26. Double Tax Relief;
27. Employment Income;
28. Enterprise Investment Scheme;
29. Exempt Income;
30. Exempt Organisations;
31. Foreign Income;
32. Foster Care and other Qualifying Care Relief;
33. Herd Basis;
34. HMRC — Administration;
35. HMRC — Confidentiality of Information;
36. HMRC Explanatory Publications;
37. HMRC Extra-Statutory Concessions;
38. HMRC Investigatory Powers;
39. HMRC Statements of Practice;
40. Intellectual Property;
41. Interest Payable;
42. Late Payment Interest and Penalties;
43. Life Assurance Policies;
44. Losses;
45. Managed Service Companies;
46. Married Persons and Civil Partners;
47. Mineral Royalties;
48. Miscellaneous Income;
49. Non-Residents;
50. Offshore Funds;
51. Partnerships;
52. Pay As You Earn;
53. Payment of Tax;
54. Penalties;
55. Pension Income;
56. Pension Provision;
57. Personal Service Companies etc. (IR35);
58. Post-Cessation Receipts and Expenditure;
59. Property Income;
60. Remittance Basis;
61. Repayment Interest;
62. Residence and Domicile;
63. Returns;
64. Savings and Investment Income;
65. Seed Enterprise Investment Scheme;
66. Self-Assessment;
67. Self-Assessment — Key Dates;
68. Self-Employment;
69. Settlements;
70. Share-Related Employment Income and Exemptions;
71. Social Investment Relief;
72. Social Security and National Insurance;
73. Time Limits — Fixed Dates;
74. Time Limits — Variable Dates;
75. Trading Income;
76. Trading Income — Cash Basis for Small Businesses;
77. Trading Income — Fixed Rate Deduction Scheme;
78. Underwriters at Lloyd’s;
79. Unit Trusts etc.;
80. Venture Capital Trusts;
81. Finance Act 2014 — Summary of Income Tax Provisions;
82. Table of Statutes;
83. Table of Statutory Instruments;
84. Table of Leading Cases;
85. Index;