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Taxation and Self Assessment
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This comprehensive and popular annual textbook provides students with a thorough knowledge of: Income tax; Corporation tax; Taxation of chargeable gains; Inheritance tax; and, Value added tax. "Taxation and Self-Assessment" 2004 has been updated for those provisions of the Finance Act 2004 that relate to the income tax year 2004/5. In particular it incorporates all the personal tax rates and allowances, and reliefs, together with changes in the capital allowances for self-employed businesses. Corporation tax changes include the new non-corporate distribution provisions, transfer pricing, and relief for companies with investment business, and capital allowances. The sections on taxation of chargeable gains, inheritance tax, and value added tax have been updated to reflect the rates, allowances, and reliefs applicable for the tax year 2004/5. The book provides numerous illustrative examples of the practical operation of statute and case law and includes end-of-chapter questions for self-testing. A Lecturer's Guide containing Answers to Further Questions is available from the publisher's website.
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