Edition 2022-23
Publication 23 May 2022
Length 985pp.
Suitable for Accountants, tax advisers, in-house tax departments
Price 95.00 (or as a bundle - click on image below)
ISBN 9781912386628

Income Tax 2022-23

£95.00


2022-23 edition published today!

First published in 2021, this Income Tax volume aims to be the clearest single-volume guide to income tax in the UK. Written for accountants and tax specialists, the text is arranged across 10 sections, with a total of 43 chapters and around 1,000 pages of commentary.

Contents

Introduction and compliance
Introduction
Tax administration and compliance

Computational aspects
Computation of income tax
Devolution of taxes

Employment income
Identifying employment income
Taxable employment benefits
Exempt employment benefits
Employment expenses
Termination payments
Employment-related securities
Tax-advantaged share schemes
Statutory payments
Other income treated as employment income
PAYE and other reporting obligations

Income from self-employment
Business profits
Partnerships
Losses
Farmers and creative artists
Construction Industry Scheme

Capital allowances
Plant and machinery allowances
Fixtures
Structures and buildings allowances

Investment income
Taxation of interest
Taxation of dividends
Taxation of life policies

Property income
Taxation of rental profits
Leases and lease premiums
Furnished holiday lettings

Pensions and state benefits
Introduction to pensions
Contributions to registered pension schemes
Payments from registered pension schemes
State pension provision
Non-pension state benefits

International aspects
Residence
Double taxation
Domicile
Remittance basis
Residents with foreign interests
Non-residents
Foreign nationals coming to the UK
International assignees

Trusts and estates
Taxation of trusts
Taxation of estates

"With more than 900 pages, you'd expect this book to give wide coverage and, indeed, this is a strength, as are the extensive references to legislation and HMRC guidance. The writing style is clear and pitfalls and planning points are helpfully included. ... I commend Claritax for this first edition." TAXline review of first edition August 2021

Juliet Connolly CTA, ACA [International tax chapters] runs her own company, UK Expat, based in Melbourne. She formerly worked for smaller accounting practices in the UK and for KPMG, specialising in expatriate tax matters.

Megan Saksida BA, CTA, FCA, TEP [Trusts and investment income chapters] lectures for exam training and post-qualification CPD courses, and speaks regularly at tax conferences. She is also a technical editor for CTA manuals, and is on the CIOT technical committee for successions.

Karen Speight LL.B [Employment income, pensions, state benefits] has worked for more than 25 years in professional services, including 11 as a tax partner with Ernst & Young. Karen lectures on CTA and ATT courses, and prepares training manuals and associated support material.

Lucy Webb CTA, ACA [Business taxes and FHLs] is a freelance tax writer, writing frequently for AccountingWeb as well as producing in-depth guides and CPD courses. Lucy formerly worked in the asset management tax team at Deloitte.

Capital allowances commentary has been contributed by Ray Chidell MA (Cantab), CTA (Fellow). Ray has written extensively in the tax press for nearly 30 years. He runs Claritax Books and also has a part-time role as a capital allowances specialist.

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