St. James's Place Tax Guide 2012-2013

1. Front Matter

   Pages i-xx

   PDF

2. This year’s tax changes

   • Walter Sinclair, Barry Lipkin

   Pages 1-6

3. The basis of your tax liability

   • Walter Sinclair, Barry Lipkin

   Pages 7-12

4. Personal reliefs

   • Walter Sinclair, Barry Lipkin

   Pages 13-19

5. Annual interest and other payments

   • Walter Sinclair, Barry Lipkin

   Pages 20-25

6. Computing your income tax bill

   • Walter Sinclair, Barry Lipkin

   Pages 26-32

7. Husband, wife, civil partners and children

   • Walter Sinclair, Barry Lipkin

   Pages 33-40

8. Income from land and property

   • Walter Sinclair, Barry Lipkin

   Pages 41-51

9. Income from dividends and interest

   • Walter Sinclair, Barry Lipkin

   Pages 52-64

10. Life assurance

    • Walter Sinclair, Barry Lipkin

    Pages 65-74

11. Income from employments and PAYE

    • Walter Sinclair, Barry Lipkin

    Pages 75-116

12. Income from businesses and professions

    • Walter Sinclair, Barry Lipkin

    Pages 117-151

13. Partnerships

    • Walter Sinclair, Barry Lipkin

    Pages 152-156

14. Companies

    • Walter Sinclair, Barry Lipkin

    Pages 157-182

15. Pensions

    • Walter Sinclair, Barry Lipkin

    Pages 183-211

16. Miscellaneous aspects

    • Walter Sinclair, Barry Lipkin

    Pages 212-235

17. Returns, assessments and repayment claims

    • Walter Sinclair, Barry Lipkin

    Pages 236-255

18. Domicile and residence

    • Walter Sinclair, Barry Lipkin

    Pages 256-269

19. Tax on foreign income

    • Walter Sinclair, Barry Lipkin

    Pages 270-282

20. Non-residents, visitors and immigrants

    • Walter Sinclair, Barry Lipkin

    Pages 283-289

The 41st annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.

• capital
• taxation
• trust
• value-added tax

Reviews 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

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.

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