000			03997nam a2200493 i 4500
001			9781526518460
003			CaBNVSL
005			20240402145157.0
006			m o d
007			cr cn|||||||||
008			211008s2021 enk ob 100 0 eng d
020			_a9781526518460 _qebook
020			_z9781526518453 _q(PDF)
020			_z9781526518439 _qprint
024	7		_a10.5040/9781526518460 _2doi
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae-uk-en
050		4	_aKD5359.3 _bH55 2021eb
100	1		_aHiddleston, John, _eauthor
245	1	0	_aIncome tax 2021/22 / _cJohn Hiddleston.
250			_aFirst edition.
264		1	_aLondon, England : _bZed Books, _c2021.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2021
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	1		_aCore tax annuals
505	0		_aChapter 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
506			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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)."-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily
538			_aMode of access: World Wide Web.
650		0	_aIncome tax _xLaw and legislation _zGreat Britain.
650		0	_aIncome tax _xLaw and legislation.
650		7	_aTaxation,Personal tax _2bicssc
655		0	_aElectronic books.
776	0	8	_iPrint version: _z9781526518439
830		0	_aCore tax annuals
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781526518460?locatt=label:secondary_bloomsburyCollections
975			_aBloomsbury Professional UK Tax 2021
999			_c10988 _d10988