MHA MacIntyre Hudson's Yellow Tax Guide 2017-18

This title is the key to a clearer and better understanding of tax legislation. Written by a leading UK tax firm, this unique title is a plain-English explanation of the legislation presented in the Yellow Tax Handbook. Helpful tax planning suggestions and first-hand accounts of potential problem areas make this a fast and reliable route to understanding complex legislation. Coverage includes income tax, corporation tax, capital gains tax, inheritance tax and NICs. A leading UK tax firm here share their expertise to show how the practitioner can interpret relevant sections, paragraphs and regulations of the statutes. This essential companion volume to the Yellow Tax Handbook offers a quick route to understanding the legislation. It also contains helpful tax planning suggestions and highlights practical danger areas which might otherwise be overlooked.

Abbreviations Meaning of "The Taxes Acts" Tax tables Part I - Income Tax, Corporation Tax and Capital Gains Tax Land Tribunals Act 1949 Provisional Collection of Taxes Act 1968 Finance Act 1969 Taxes Management Act 1970 Finance Act 1971 Finance Act 1972 Finance Act 1973 Finance Act 1974 Litigants in Person (Costs and Expenses) Act 1975 Interpretation Act 1978 Supreme Court Act 1981 Police and Criminal Evidence Act 1984 Films Act 1985 Finance Act 1986 Insolvency Act 1986 Income and Corporation Taxes Act 1988 Finance Act 1988 Housing Act 1988 Finance Act 1989 Finance Act 1990 Finance Act 1991 Taxation of Chargeable Gains Act 1992 Finance (No 2) Act 1992 Finance Act 1993 Finance Act 1994 Finance Act 1995 Finance Act 1996 Finance Act 1997 Finance (No 2) Act 1997 Finance Act 1998 Scotland Act 1998 Finance Act 1999 Finance Act 2000 Capital Allowances Act 2001 Finance Act 2001 Finance Act 2002 Income Tax (Earnings and Pensions) Act 2003 Finance Act 2003 Finance Act 2004 Income Tax (Trading and Other Income) Act 2005 Finance Act 2005 Commissioners for Revenue and Customs Act 2005 Serious Organised Crime and Police Act 2005 Finance (No 2) Act 2005 Finance Act 2006 Income Tax Act 2007 Finance Act 2007 Tribunals, Courts and Enforcement Act 2007 Finance Act 2008 Corporation Tax Act 2009 Finance Act 2009 Corporation Tax Act 2010 Taxation (International and Other Provisions) Act 2010 Finance Act 2010 Finance (No 2) Act 2010 Finance Act 2011 Scotland Act 2012 Finance Act 2012 Finance Act 2013 Tribunals (Scotland) Act 2014 Finance Act 2014 Revenue Scotland and Tax Powers Act 2014 Wales Act 2014 Taxation of Pensions Act 2014 (TPA 2014) Finance Act 2015 Corporation Tax (Northern Ireland) Act 2015 Summer Finance Bill 2015 Statutory Instrument Appendix 1. Self Assessment: Enquiries Into Tax Returns (SALF 400 - 413 Oct 2015) Appendix 2. Code of Practice 8: Special Investigations (Fraud and Bespoke Avoidance) (28 August 2014) Appendix 3. Code of Practice 9: Civil Investigation Into Cases where HMRC suspect Fraud (30 June 2014) Appendix 4. Clearance Service guidance (24 April 2013) Appendix 5. When you can rely on information and advice provided by HMRC (4 March 2009) Appendix 6. CC/FS1a General information about compliance checks (12 November 2014) Appendix 7. CC/FS1b General information about checks by Compliance Centres (October 2014) Appendix 8. CC/FS1c General information about checks for large businesses (October 2014) Appendix 9. Professional Conduct in relation to Taxation (February 2014) Appendix 10. Professional negligence Appendix 11. Claims, elections and notices SALF 600 - 613 Appendix 12. Corporation tax claims and elections CTM90600-90670 Appendix 13. Revenue clearances (31 July 2015) Appendix 14. Direct access to tax counsel (September 2015) Appendix 15. First-tier Tribunal - making an appeal Appendix 16. Income drawdown from April 2015 Appendix 17. Outward company migration (2011) Appendix 18. Foreign exchange rates (2015) Appendix 19. Tax treaties Appendix 20. Statutory mileage rates (2015) Appendix 21. Retail prices index (prices at January 1987:100) (2015) Appendix 22. Capital gains tax-indexation allowance (corporation tax) Appendix 23. Capital gains tax-indexation allowance (ie individuals, trusts, etc) Appendix 24. HMRC leaflets, factsheets and booklets (2015) Appendix 25. Bank interest rates (2015) Appendix 26. Enterprise zones (2015) Appendix 27. Interest rates (2015) Appendix 28. Summary of anti-avoidance provisions Appendix 29. Certificates of tax deposit (2011)