Tolley's Tax Guide 1994-95: Practical Tax Advice for the Non-expert - Couverture rigide

 
9780854598779: Tolley's Tax Guide 1994-95: Practical Tax Advice for the Non-expert

Synopsis

This tax guide for non-experts covers each of the main UK taxes, plus national insurance contributions, council tax, business rates, stamp duty, statutory sick pay and statutory maternity pay. As well as giving a clear introduction to each of these, the book examines and brings together their impact on subject areas such as employment, self-employment, the family, investments and pensions. It also contains advice on dealing with the Inland Revenue and filling in tax returns. The text of this edition is revised and updated to take account of events up to the passing of the Finance Act 1994. This edition also includes the new current year basis of assessment for businesses (with consequent changes to loss reliefs, capital allowances and partnership taxation), new rules for identifying and notifying business expenditure on machinery and plant, new method of granting relief for interest and certain allowances, new rules for charging tax on loans by employers to employees, restriction on capital gains tax indexation allowance, improved capital gains tax relief for reinvestment in unquoted shares, the enterprise investment scheme and more.

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