St James's Place Tax Guide

This is the 34th annual edition of the leading guide to taxation in Britain. It incorporates updates following the Finance Act 2005 and contains full coverage of taxes, recent changes and the main implications of taxes. A bestseller with students, professionals and private individuals, it is a practical guide which explains in simple terms how the tax system works and how to best minimize tax liabilities.

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 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 ofTrusts and Estates - Inheritance Tax - An Outline of VAT - Stamp Duty - Social Security - Tax Saving Hints - Tax Tables - Glossary - Index