St. James's Place Tax Guide 2014-2015

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.

Preface Abbreviations Introduction 1. This Year's Tax Changes 2. The Basis of Your Tax Liability 3. Personal Reliefs 4. Annual Payments and Interest 5. Computing Your Income Tax Bill 6. Husband, Wife, Civil Partners and Children 7. Income from Land and Property 8. Income from Dividends and Interest 9. Life Assurance 10. Income from Employments and PAYE 11. Income from Businesses and Professions 12. Partnerships 13. Companies 14. Pensions 15. Miscellaneous Aspects 16. Returns, Assessments and Repayment Claims 17. Domicile and Residence 18. Tax on Foreign Income 19. Non-residents, Visitors and Immigrants 20. Capital Gains Tax 21. The Taxation of Trusts and Estates 22. Inheritance Tax 23. An Outline of VAT 24. Stamp Duty 25. Social Security 26. Tax Saving Hints Tax Tables Glossary Index