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Tolley's Yellow Tax Handbook 2021-22

Tolley's Yellow Tax Handbook 2021-22

  • 作者:
  • 出版商: LexisNexis U.K.
  • ISBN: 9781474317641
  • 出版时间 September 2021
  • 规格: Paperback (5 volumes)
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
New Edition is available now !
  • 描述 
  • 详细

    Tolley's Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act 2018 is expertly covered by Tolley's tax team. The reader's understanding of the legislation is assisted by cross-references to the HMRC Internal Guidance Manuals and market-leading commentary in Simon's Taxes.

    With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley's Handbook is the imperative reliable guide to the legislation.

    What’s new in this year’s edition:

    • Fully revised and updated for current tax year, taking into account all legislative changes from Finance Act 2021, and updated tax rates, bands and allowances
    • Incorporating changes made to UK tax legislation as a result of the end of the Brexit transition period, including amendments made by the Taxation (Cross-border Trade) Act 2018, much of which took effect from 1 January 2021, and the Taxation (Post-transition Period) Act 2020
    • Including relevant EU law, retained EU law and "frozen" EU Directives
    • Extensive referencing to the HMRC Manuals and expert commentary in Simon's Taxes

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