Bloomsbury Professional Tax Annuals 2022/23: Full Set

The UK taxes are explained in detail with examples and signposts, including Corporation Tax, Capital Gains Tax, Income Tax, Inheritance Tax, Trusts and Estates, and Value Added Tax. The latest Finance Act, case decisions, and HMRC Guidance are included.

Format: Mixed media product
Publication date: 15 September 2022
Publisher: Bloomsbury Publishing PLC

Detailed commentary on the principle UK taxes, written by a respected range of expert authors, is now available in a comprehensive set. Updated in line with the latest Finance Act, as well as recent case decisions and newly issued HMRC Guidance, each title offers numerous examples to back up the commentary and Signposts at the beginning of each chapter to help users find the key points quickly. The full set includes Corporation Tax 2022/23, Capital Gains Tax 2022/23, Income Tax 2022/23, Inheritance Tax 2022/23, Trusts and Estates 2022/23, and Value Added Tax 2022/23.

Corporation Tax 2022/23: This title provides a detailed analysis of the corporation tax system in the UK, including the rules for calculating taxable profits, allowable deductions, and tax rates. It also covers the various tax reliefs and exemptions available to businesses, such as the Research and Development Expenditure Credit and the Patent Box scheme. The commentary includes numerous examples to illustrate the application of the tax rules and to help users understand the implications of different tax scenarios.

Capital Gains Tax 2022/23: This title covers the taxation of capital gains, including the rules for calculating gains, allowable deductions, and tax rates. It also discusses the various tax reliefs and exemptions available to individuals, such as the Individual Savings Account (ISA) and the Enterprise Investment Scheme (EIS). The commentary includes numerous examples to illustrate the application of the tax rules and to help users understand the implications of different tax scenarios.

Income Tax 2022/23: This title covers the taxation of income, including the rules for calculating taxable income, allowable deductions, and tax rates. It also discusses the various tax reliefs and exemptions available to individuals, such as the Personal Allowance and the Marriage Allowance. The commentary includes numerous examples to illustrate the application of the tax rules and to help users understand the implications of different tax scenarios.

Inheritance Tax 2022/23: This title covers the taxation of inheritance, including the rules for calculating inheritance tax liability, allowable deductions, and tax rates. It also discusses the various tax reliefs and exemptions available to individuals, such as the Residence Nil Rate Band and the Transferable Nil Rate Band. The commentary includes numerous examples to illustrate the application of the tax rules and to help users understand the implications of different tax scenarios.

Trusts and Estates 2022/23: This title covers the taxation of trusts and estates, including the rules for calculating trust income, allowable deductions, and tax rates. It also discusses the various tax reliefs and exemptions available to trusts, such as the Trust Income Tax Exemption and the Trust Capital Gains Tax Exemption. The commentary includes numerous examples to illustrate the application of the tax rules and to help users understand the implications of different tax scenarios.

Value Added Tax 2022/23: This title covers the taxation of value added tax (VAT), including the rules for calculating VAT liability, allowable deductions, and tax rates. It also discusses the various tax reliefs and exemptions available to businesses, such as the VAT Flat Rate Scheme and the VAT Annual Accounting Scheme. The commentary includes numerous examples to illustrate the application of the tax rules and to help users understand the implications of different tax scenarios.

In conclusion, the Detailed commentary on the principle UK taxes, written by a respected range of expert authors, is a comprehensive and up-to-date resource for anyone interested in understanding the UK tax system. With numerous examples to back up the commentary and Signposts at the beginning of each chapter, the full set includes Corporation Tax 2022/23, Capital Gains Tax 2022/23, Income Tax 2022/23, Inheritance Tax 2022/23, Trusts and Estates 2022/23, and Value Added Tax 2022/23. Whether you are a business owner, an individual taxpayer, or a professional advisor, this set will provide you with the information you need to make informed tax decisions.

Weight: 600g
ISBN-13: 9781526523778