A comprehensive work designed to help taxpayers and their advisers to plan ahead with the self-assessment regime. All the administrative and procedural changes are covered, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the Inland Revenue's powers. A separate chapter deals in detail with planning and anti-avoidance. The work incorporates the relevant provisions of the Finance Acts 1995 to 2000. It explains how to avoid the pitfalls and highlights tax planning opportunities, and there are sections on companies and trusts.