TY  - BOOK
AU  - Hiddleston,John
TI  - Income tax 2021/22
T2  - Core tax annuals
SN  - 9781526518460
AV  - KD5359.3 H55 2021eb
PY  - 2021///
CY  - London, England
PB  - Zed Books
KW  - Income tax
KW  - Law and legislation
KW  - Great Britain
KW  - Taxation,Personal tax
KW  - bicssc
KW  - Electronic books
N1  - Chapter 1 The UK tax system -- Chapter 2 Income tax compliance -- Chapter 3 Scottish income tax -- Chapter 4 Welsh income tax -- Chapter 5 Savings and investments -- Chapter 6 Pensions and benefits -- Chapter 7 Employment -- Chapter 8 Self-employment -- Chapter 9 Property income -- Chapter 10 Trusts and estates -- Chapter 11 Non-residents; Abstract freely available; full-text restricted to individual document purchasers; Also published in print
N2  - "Offering a practical overview of income tax in the UK from one of the UK's leading tax writers, Income Tax 2021/22 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice. This new edition has been updated throughout for 2021/22 income tax rates and allowances, and includes the following: - Commentary on the Making Tax Digital (MTD) project, including flagging up what taxpayers can do to get ready for MTD for income tax - New commentary on the European Union (Future Relationship) Act 2020 - New material relating to late payment and deliberately withholding information penalties - Commentary on the Covid-19 Self-Employment Income Support Scheme (SEISS), Furlough Scheme and various other Covid-19 temporary measures - New material on changes to the taxation of employee termination payments - Commentary on various changes to the taxation of personal services provided through intermediaries - New material and commentary on enhanced rate of Structures and Buildings allowance within freeport tax sites - Commentary on HMRC Trust Register Scheme (TRS) obligations This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples to demonstrate how to apply the main principles in practice. John Hiddleston is a Tax Consultant at Azets. He has held senior roles in the tax technical departments of Top 20 accountancy firms ? having been Head of Tax Technical at Vantis and, before that, National Director of Tax Technical at Howarth Clark Whitehall (Crowe UK)."--
UR  - https://doi.org/10.5040/9781526518460?locatt=label:secondary_bloomsburyCollections
ER  -