St James's Place Tax Guide 2009-2010
Walter Sinclair and E. Barry Lipkin
Order your copy now at the special price of just £21.99* by entering reference code WTAX2009abcd at the check out.
* Special price only available until 16th October 2009. Price thereafter: £34.99
21 Aug 2009 | £34.99
Hardback | 9780230573451 | 448 pages
Not yet published
Reviews
REVIEW OF PREVIOUS EDITIONS*
'The bestselling tax guide is back and it's as authoritative as ever...gives practical guidance on tax issues, which would benefit both students and professionals alike.'
- Accounting Technician
'No other manual compares...the complete A-Z on Tax.'
- The Times
'The best book ever written on taxation.'
- The Daily Telegraph
'Acknowledged among consumers and professionals alike as the best book on the subject.'
- The Independent
'Provides a complete guide to UK taxation...includes clear examples and explanations, tables and a glossary, with all items fully referenced and indexed for ease of use'
- Tax Journal
*Including editions of the book prior to it being published as the St. James's Place Tax Guide
Description
The St James's Place Tax Guide is a long-established, annual, practical and user-friendly guide which explains in simple terms how the UK tax system works and how best to minimise tax liabilities. It is designed both for private individuals needing advice on self-assessment and tax saving, and for professionals needing to check the latest rules.
Now in its 38th edition, this year's guide is fully updated, reflecting the 2009-2010 tax system and the important changes announced for future years. Tax changes for the year are highlighted in the opening chapter, whilst the closing chapters give updated tax saving hints and tax tables.
This new edition includes:
* Income tax rate changes - 50% additional rate from 2010-11
* Personal allowance changes - withdrawn for higher incomes from 2010-11
* Capital allowance - temporary 40% first year allowance
* Pensions relief from 2011-2012 restricted for those with taxable income of at least £150,000 with rules to counter 'forestalling'
* Residential property stamp duty 'holiday' extension for acquisitions up to £175,000
* Widespread anti-avoidance measures
* VAT reduction to 15% until 31 December 2009 and changes to cross-border services rules
* Foreign aspects, including dividends, offshore funds, profits and losses, personal relief and remittances
Contents
Preface; Sir Mark Weinberg
Abbreviations
Introduction
This Year's Tax Changes
The Basis of Your Tax Liability
Personal Reliefs
Annual Payments and Interest
Computing Your Income Tax Bill
Husband, Wife, Civil Partners and Children
Income from Land and Property
Income from Dividends and Interest
Life Assurance
Income from Employments and PAYE
Income from Businesses and Professions
Partnerships
Companies
Pensions
Miscellaneous Aspects
Returns, Assessments and Repayment Claims
Domicile and Residence
Tax on Foreign Income
Non-residents, Visitors and Immigrants
Capital Gains Tax
The Taxation of Trusts and Estates
Inheritance Tax
An Outline of VAT
Stamp Duty
Social Security
Tax Saving Hints
Tax Tables
Glossary
Index
Author Biographies
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; Sir Mark Weinberg Abbreviations
Introduction
This Year's Tax Changes
The Basis of Your Tax Liability
Personal Reliefs
Annual Payments and Interest
Computing Your Income Tax Bill
Husband, Wife, Civil Partners and Children
Income from Land and Property
Income from Dividends and Interest
Life Assurance
Income from Employments and PAYE
Income from Businesses and Professions
Partnerships
Companies
Pensions
Miscellaneous Aspects
Returns, Assessments and Repayment Claims
Domicile and Residence
Tax on Foreign Income
Non-residents, Visitors and Immigrants
Capital Gains Tax
The Taxation of Trusts and Estates
Inheritance Tax
An Outline of VAT
Stamp Duty
Social Security
Tax Saving Hints
Tax Tables
Glossary
Index
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.
