Lexis Nexis
TolleyLibrary Light Tolley's Tax Guide
TolleyLibrary Light Tolley's Tax Guide's logical structure and comprehensive analysis of the latest legislation makes it the premier choice for the successful tax practitioner.
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
Tolley®Library Light is a new service, offering the content you need in a quick and simple online platform for the same price as the print.
By subscribing to Tolley®Library Light you will get a wide range of benefits, including:
• The reassurance that the content is always completely up-to-date
• The ability to only subscribe to the titles that you need online
• Access to the HMRC manuals within our simple to use online library, which are updated daily so they always reflect any changes HMRC make
• A daily newsfeed that provides short news summaries to ensure that you don’t miss anything
This one-stop reference work is written by experts in clear, concise English. Its logical structure and comprehensive analysis of the latest legislation makes it the premier choice for the successful tax practitioner. Released in one convenient volume, it includes helpful worked examples, tax points and clear tables. The book's 45 chapters are divided into clear sections, including employment, pensions, trading, family, trusts, estates and more.
Table of contents
Contents
OUTLINE OF UK TAX SYSTEM
Income tax and tax credits: general principles
Corporation tax: general principles
Capital gains tax: general principles
Inheritance tax: general principles
Stamp taxes
Value added tax: general principles
Council tax and business rates
Administration
EMPLOYMENT
Employments: taxable income and allowable deductions
Employee share options and awards
Directors of small and family companies
National insurance contributions: employees and
employers
Statutory sick pay and statutory maternity etc pay
Golden handcuffs and golden handshakes
PENSIONS
Occupational and state pension schemes
Personal pension schemes
TRADING ACTIVITIES
Sole trader, partnership or company?
Starting up a new small or part-time business
How are business profits calculated?
How are business profits charged to tax?
Capital allowances
Partnerships
National insurance contributions for the self-employed
Losses of sole traders and partners
Company losses
Transfer of business to or from limited company
Selling the family company
Encouraging business investment and enterprise
LAND AND BUILDINGS
The family home
A country life: farms and woodlands
Investing in land and buildings
TAX AND THE FAMILY
Family matters
Especially for the senior citizen
Making a will and estate planning
CHOOSING INVESTMENTS
Tax on investments
Investing in banks and building societies
Investing in stocks and shares
Chattels and valuables
Sensible use of life insurance
MISCELLANEOUS
The overseas element
Trusts and estates
Charities and charitable trusts
Contractors and subcontractors in the construction
industry
Main anti-avoidance provisions
