大葉大學圖書館 |

St. James's Place tax guide 2012-2013[electronic resource] /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	336.200941
書名/作者:	St. James's Place tax guide 2012-2013/ Walter Sinclair and E. Barry Lipkin.
其他題名:	Tax guide 2012-2013
作者:	Sinclair, W. I.
其他作者:	Lipkin, Barry.
出版者:	Basingstoke : : Palgrave Macmillan,, 2012.
面頁冊數:	1 online resource.
附註:	Includes index.
標題:	Tax planning - Great Britain.
標題:	Income tax - Great Britain.
標題:	Taxation - Great Britain.
ISBN:	9781137290809 (electronic bk.)
ISBN:	1137290803 (electronic bk.)
ISBN:	9780230280021 (Cloth)
ISBN:	0230280021 (Cloth)
內容註:	Preface; Sir Mark Weinberg -- Abbreviations -- Introduction -- This Year's Tax Changes -- The Basis of Your Tax Liability -- Personal Reliefs -- Annual Payments and Interest -- Computing Your Income Tax Bill -- Husband, Wife, Civil Partners and Children -- Income from Land and Property -- Income from Dividends and Interest -- Life Assurance -- Income from Employments and PAYE -- Income from Businesses and Professions -- Partnerships -- Companies -- Pensions -- Miscellaneous Aspects -- Returns, Assessments and Repayment Claims -- Domicile and Residence -- Tax on Foreign Income -- Non-residents, Visitors and Immigrants -- Capital Gains Tax -- The Taxation of Trusts and Estates -- Inheritance Tax -- An Outline of VAT -- Stamp Duty -- Social Security -- Tax Saving Hints -- Tax Tables .
摘要、提要註:	The annual St. James's Place Tax Guide is a reliable, comprehensive and user-friendly guide which explains in simple terms how the UK tax system works and how best to minimise tax liabilities. It is designed both for private individuals needing advice on self-assessment and tax saving, and for professionals needing to check the latest rules. Now in its 41st edition, this year's guide is fully updated to reflect the 2012-2013 tax system and the important changes announced for future years. Tax changes for the year are highlighted in the opening chapter, and updated tax-saving hints and tax tables in the closing chapters. Some of the tax changes included in this edition are:. Personal allowance for 2012-13 increased to �8,105 but Income tax basic rate reduced to �32,245. Reduction in 50 per cent additional rate to 45 per cent from 2013-14. Age allowance to be restricted and ultimately removed. Child benefit removal for parents with higher incomes. Corporation Tax main rate changes. Reformed controlled foreign companies scheme. Widespread anti-avoidance provisions. Inheritance tax nil rate band remains at �325,000 until 5 April 2015, then indexed by the CPI. More changes to new rules for determining UK Resident status. Changes to the scope of VAT. Taxation of life insurance policies.
電子資源:	An electronic book accessible through the World Wide Web; click for information

St. James's Place tax guide 2012-2013[electronic resource] /
Sinclair, W. I.

St. James's Place tax guide 2012-2013[electronic resource] /Tax guide 2012-2013Walter Sinclair and E. Barry Lipkin. - Basingstoke :Palgrave Macmillan,2012. - 1 online resource.

Includes index.

Preface; Sir Mark Weinberg -- Abbreviations -- Introduction -- This Year's Tax Changes -- The Basis of Your Tax Liability -- Personal Reliefs -- Annual Payments and Interest -- Computing Your Income Tax Bill -- Husband, Wife, Civil Partners and Children -- Income from Land and Property -- Income from Dividends and Interest -- Life Assurance -- Income from Employments and PAYE -- Income from Businesses and Professions -- Partnerships -- Companies -- Pensions -- Miscellaneous Aspects -- Returns, Assessments and Repayment Claims -- Domicile and Residence -- Tax on Foreign Income -- Non-residents, Visitors and Immigrants -- Capital Gains Tax -- The Taxation of Trusts and Estates -- Inheritance Tax -- An Outline of VAT -- Stamp Duty -- Social Security -- Tax Saving Hints -- Tax Tables .

The annual St. James's Place Tax Guide is a reliable, comprehensive and user-friendly guide which explains in simple terms how the UK tax system works and how best to minimise tax liabilities. It is designed both for private individuals needing advice on self-assessment and tax saving, and for professionals needing to check the latest rules. Now in its 41st edition, this year's guide is fully updated to reflect the 2012-2013 tax system and the important changes announced for future years. Tax changes for the year are highlighted in the opening chapter, and updated tax-saving hints and tax tables in the closing chapters. Some of the tax changes included in this edition are:. Personal allowance for 2012-13 increased to �8,105 but Income tax basic rate reduced to �32,245. Reduction in 50 per cent additional rate to 45 per cent from 2013-14. Age allowance to be restricted and ultimately removed. Child benefit removal for parents with higher incomes. Corporation Tax main rate changes. Reformed controlled foreign companies scheme. Widespread anti-avoidance provisions. Inheritance tax nil rate band remains at �325,000 until 5 April 2015, then indexed by the CPI. More changes to new rules for determining UK Resident status. Changes to the scope of VAT. Taxation of life insurance policies.

ISBN: 9781137290809 (electronic bk.)

Standard No.: 9786613900173

Source: 476599Palgrave Macmillanhttp://www.palgraveconnect.comSubjects--Topical Terms:

343897
Tax planning
--Great Britain.Index Terms--Genre/Form:

336502
Electronic books.

LC Class. No.: HJ2619 / .S56 2012

Dewey Class. No.: 336.200941

St. James's Place tax guide 2012-2013[electronic resource] /
LDR:03672cam 2200421Ka 4500 001 366737
003 OCoLC
005 20121107094605.0
006 m d
007 cr cn|||||||||
008 121219s2012 enk s 001 0 eng d
019 $a 809617638
020 $a 9781137290809 (electronic bk.)
020 $a 1137290803 (electronic bk.)
020 $a 9780230280021 (Cloth)
020 $a 0230280021 (Cloth)
024 8 $a 9786613900173
035 $a (OCoLC)809799198 $z (OCoLC)809617638
035 $a ocn809799198
037 $a 476599 $b Palgrave Macmillan $n http://www.palgraveconnect.com
040 $a UKPGM $b eng $c UKPGM $d OCLCO $d CDX $d E7B
043 $a e-uk---
049 $a TEFA
050 4 $a HJ2619 $b .S56 2012
072 7 $a ECO $2 eflch
082 0 4 $a 336.200941 $2 23
100 1 $a Sinclair, W. I. $3 373123
245 1 0 $a St. James's Place tax guide 2012-2013 $h [electronic resource] / $c Walter Sinclair and E. Barry Lipkin.
246 3 0 $a Tax guide 2012-2013
260 $a Basingstoke : $b Palgrave Macmillan, $c 2012.
300 $a 1 online resource.
500 $a Includes index.
505 0 $a Preface; Sir Mark Weinberg -- Abbreviations -- Introduction -- This Year's Tax Changes -- The Basis of Your Tax Liability -- Personal Reliefs -- Annual Payments and Interest -- Computing Your Income Tax Bill -- Husband, Wife, Civil Partners and Children -- Income from Land and Property -- Income from Dividends and Interest -- Life Assurance -- Income from Employments and PAYE -- Income from Businesses and Professions -- Partnerships -- Companies -- Pensions -- Miscellaneous Aspects -- Returns, Assessments and Repayment Claims -- Domicile and Residence -- Tax on Foreign Income -- Non-residents, Visitors and Immigrants -- Capital Gains Tax -- The Taxation of Trusts and Estates -- Inheritance Tax -- An Outline of VAT -- Stamp Duty -- Social Security -- Tax Saving Hints -- Tax Tables .
520 $a The annual St. James's Place Tax Guide is a reliable, comprehensive and user-friendly guide which explains in simple terms how the UK tax system works and how best to minimise tax liabilities. It is designed both for private individuals needing advice on self-assessment and tax saving, and for professionals needing to check the latest rules. Now in its 41st edition, this year's guide is fully updated to reflect the 2012-2013 tax system and the important changes announced for future years. Tax changes for the year are highlighted in the opening chapter, and updated tax-saving hints and tax tables in the closing chapters. Some of the tax changes included in this edition are:. Personal allowance for 2012-13 increased to �8,105 but Income tax basic rate reduced to �32,245. Reduction in 50 per cent additional rate to 45 per cent from 2013-14. Age allowance to be restricted and ultimately removed. Child benefit removal for parents with higher incomes. Corporation Tax main rate changes. Reformed controlled foreign companies scheme. Widespread anti-avoidance provisions. Inheritance tax nil rate band remains at �325,000 until 5 April 2015, then indexed by the CPI. More changes to new rules for determining UK Resident status. Changes to the scope of VAT. Taxation of life insurance policies.
588 $a Description based on print version record.
650 0 $a Tax planning $z Great Britain. $3 343897
650 0 $a Income tax $z Great Britain. $3 373125
650 0 $a Taxation $z Great Britain. $3 373126
655 7 $a Electronic books. $2 local $3 336502
700 1 $a Lipkin, Barry. $3 373124
710 2 $a Palgrave Connect (Online service) $3 370384
776 0 8 $i Print version: $a Sinclair, W. I. $t St. James's Place tax guide 2012-2013. $d Basingstoke : Palgrave Macmillan, 2012 $z 9780230280021 $w (OCoLC)792747170
856 4 0 $3 Palgrave Connect $u http://www.palgraveconnect.com/doifinder/10.1057/9781137290809 $z An electronic book accessible through the World Wide Web; click for information
938 $a Coutts Information Services $b COUT $n 23340281 $c 34.99 GBP
938 $a ebrary $b EBRY $n ebr10596778
994 $a C0 $b TEF