Tolley's Yellow Tax Handbook 2015-16

Tolley's Yellow Tax Handbook 2015-16

Buch | Softcover
15686 Seiten
2015 | New edition
Tolley (Verlag)
978-1-4057-9526-5 (ISBN)
225,45 inkl. MwSt
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Provides a complete view of contemporary tax legislation. Contains all UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act is expertly covered by Tolley's tax team. Cross-referenced to the HMRC Internal Guidance Manuals and Simon's Taxes.
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 (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act(s) 2015 is expertly covered by Tolley's tax team. The reader's understanding of the legislation is assisted by cross-references to the HMRC Internal Guidance Manuals and market-leading commentary in Simon's Taxes.

With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley's Handbook is the imperative reliable guide to the legislation.

Tolley's Yellow Tax Handbook 2015-16 comprehensively covers the up-to-date legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax. 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.

* Includes statutes and statutory instruments; extra-statutory concessions and statements of practice, cross-references, definitions, additional helpful material such as HMRC Briefs and cross-references to the HMRC Internal Guidance Manuals, and numbered footnotes explaining amendments to the legislation.

* Endorsed by the Chartered Institute of Taxation

* Approved for use during CIOT and ATT examinations

* Published in five volumes

* Included as part of the Tolley's Yellow & Orange Tax Reference Set 2015-16

Endorsed by the CIOT, these authoritative volumes are the definitive guide to UK tax legislation.

PARTS 1A, 1B, 1C
Preface
Publishers’ note and key dates
Meaning of “the Taxes Acts”
Abbreviations
Retrospective legislation

STATUTES
Acts before 1970
Taxes Management Act 1970
Other Acts 1970–1987
Income and Corporation Taxes Act 1988
Other Acts 1988–1991
Taxation of Chargeable Gains Act 1992
Other Acts 1992–2000
Capital Allowances Act 2001
Other Acts 2001–2002
Income Tax (Earnings and Pensions) Act 2003
Finance Act 2003
Finance Act 2004
Other Acts 2004
Income Tax (Trading and Other Income) Act 2005
Other Acts 2005–2006
Income Tax Act 2007
Other Acts 2007–2008
Corporation Tax Act 2009
Finance Act 2009
Corporation Tax Act 2010
Taxation (International and Other Provisions) Act 2010
Finance Act 2010
Constitutional Reform and Governance Act 2010
Finance (No 2) Act 2010
Finance (No 3) Act 2010
Equitable Life (Payments) Act 2010
Budget Responsibility and National Audit Act 2011
Finance Act 2011
Finance Act 2012
Small Charitable Donations Act 2012
Trusts (Capital and Income) Act 2013
Finance Act 2013
Tribunals (Scotland Act) 2014
Finance Act 2014
Revenue Scotland and Tax Powers Act 2014
Wales Act 2014
Taxation of Pensions Act 2014
Finance Act 2015
Corporation Tax (Northern Ireland) Act 2015
Index and “Words & Phrases”

PART 2A
Preface
Publishers’ note and key dates
Meaning of “the Taxes Acts”
Abbreviations
Statutory instruments
Index and “Words & Phrases”

PART 2B
Preface
Publishers’ note and key dates
Meaning of “the Taxes Acts”
Abbreviations
EC Treaty and legislation
Extra-statutory concessions
Statements of practice
Revenue interpretations
Revenue decisions
Press releases etc
Revenue codes of practice
Miscellaneous non-statutory material
Index and “Words & Phrases”

PART 3
Preface
Publishers’ note and key dates
Meaning of “the Taxes Acts”
Abbreviations
Retrospective legislation

INHERITANCE TAX
Statutes
Probate and Legacy Duties Act 1808
Administration of Estates Act 1925
Finance (No 2) Act 1931
Finance Act 1940
Crown Proceedings Act 1947
Finance Act 1975
Inheritance (Provision for Family and Dependants) Act 1975
Finance Act 1976
Interpretation Act 1978
National Heritage Act 1980
Supreme Court Act 1981
Finance Act 1984
Inheritance Tax Act 1984
Finance Act 1985
Finance Act 1986
Finance Act 1987
Finance (No 2) Act 1987
Finance Act 1989
Finance Act 1990
Finance Act 1991
Finance (No 2) Act 1992
Finance Act 1993
Finance Act 1994
Finance Act 1995
Finance Act 1996
Finance Act 1997
Finance Act 1998
Human Rights Act 1998
Finance Act 1999
Finance Act 2000
Finance Act 2001
Finance Act 2002
Finance Act 2003
Finance Act 2004
Finance Act 2006
Finance Act 2007
Finance Act 2008
Finance Act 2009
Finance Act 2010
Finance (No 3) Act 2010
Finance Act 2011
Finance Act 2012
Finance Act 2013
Finance Act 2014
Finance Act 2015
Statutory instruments
Extra-statutory concessions
Statements of practice
HMRC Interpretations
Press releases

DESTINATION TABLES FOR CONSOLIDATION STATUTES
Income and Corporation Taxes Act 1988
Taxation of Chargeable Gains Act 1992
Capital Allowances Act 2001
Income Tax (Earnings and Pensions) Act 2003
Income Tax (Pay As You Earn) Regulations 2003
Income Tax (Trading and Other Income) Act 2005
Income Tax Act 2007
Corporation Tax Act 2009
Corporation Tax Act 2010
Taxation (International and Other Provisions) Act 2010

Mitarbeit Berater: Anne Redston
Verlagsort London
Sprache englisch
Maße 155 x 246 mm
Gewicht 9290 g
Themenwelt Sachbuch/Ratgeber Beruf / Finanzen / Recht / Wirtschaft Familienrecht
Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-4057-9526-3 / 1405795263
ISBN-13 978-1-4057-9526-5 / 9781405795265
Zustand Neuware
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