This handy book provides a practical, annotated guide to the 2007 Income Tax Act, incorporating all the legislative changes to the following:
Basic provisions about the charge to income tax, income tax rates, the calculation of income tax liability, and personal reliefs
Various specific reliefs, including reliefs for losses, the enterprise investment scheme, venture capital trusts, community investment tax relief, interest paid, gift aid and gifts of assets to charities
Specific rules about trusts, deduction of tax at source, manufactured payments and repos, tax avoidance
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