Author Description

A topic-organised account of income tax legislation and its implications, for immediate relevance to clients' or practitioners' particular problems of compliance, planning and agreeing liabilities. It provides comprehensive coverage of 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 ninety worked examples are included to clarify complex points.