Author Description

This is a topic-organised, detailed account of income tax legislation and its implications, relevant to problems of compliance, planning and agreeing liabilities. It covers all relevant legislation, Revenue Statements and case law. It also provides full coverage of self-assessment. The law and practice for at least the last six years is covered, to help with areas such as claims, late assessments and investigation work, and over 900 worked examples are included to clarify complex points.