Product Description
| Edition | 2023-24 |
| Published | 12 July 2023 |
| Length | 1,018 pages |
| Suitable for | Accountants, tax advisers, in-house tax departments |
| Price | £95 (or see bundle discounts) |
| ISBN | 9781912386789 |
Income Tax 2023-24
£95.00
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 more than 1,000 pages of commentary. This volume offers superb value for money, on its own or as part of a discounted bundle.
“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
Contents (in brief)
- Introduction and compliance
- Computational aspects
- Employment income
- Income from self-employment
- Capital allowances
- Investment income
- Property income
- Pensions and state benefits
- International aspects
- Trusts and estates
New for this edition
The 2023-24 edition has been extensively updated, with key changes including the following:
- detailed new commentary on the changing basis of taxation, including transitional rules for 2023-24 and treatment of transition profits;
- expanded coverage of Making Tax Digital;
- case law developments (late filing penalties, domicile, remittance basis);
- a new section on sporting testimonials;
- special tax sites;
- pension changes (including abolition of lifetime allowance);
- overseas matters (foreign tax credit relief, declaring foreign dividends, offshore penalties, temporary non-residence, disregarded income, pensions for non-residents, foreign national employees of certain EU institutions);
- all examples reviewed and updated as appropriate.
