Tolley's Income Tax 2010-11

Now in its 95th edition, Tolley’s Income Tax is widely regarded as the definitive work on the subject, providing comprehensive but straightforward coverage of statute law, tax rates and allowances, case law and HMRC practice, not only for the current year but for the last four years also.

This edition has coverage of all the relevant provisions of Finance Act 2010, Finance (No 2) Act 2010, Taxation (International and Other Provisions) Act 2010 (TIOPA 2010) and the Emergency Budget of 22 June 2010. It includes the new additional rate of tax, changes to car benefits and other benefits-in-kind, the special annual allowance charge for pension provision, new penalties for non-disclosure of offshore income, the new offshore fund regime and an abundance of anti-avoidance measures.

• Accurate – updated by the highly qualified and experienced Tolley’s tax team, the tax annuals have been relied upon by practitioners since 1916 and are endorsed by the ATT
• Comprehensive but concise – the most comprehensive tax handbooks on the market, they cover everything you need to know concisely. They include tax calculators, exemption, tax returns, deductions and reliefs, changes in HMRC guidance and all Finance Act changes
• Easy to use – their A-Z format makes research quick and easy. They also contain tables of cases, statutes and statutory instruments
• Clear and precise – they translate complex provisions into plain English, offering tax help on developments in personal and corporate tax, small business tax and the requirements of tax returns
• Practical – worked examples and case studies clarify difficult issues and demonstrate how to interpret and apply the tax legislation in particular situations
• Added value – by interpreting tax legislation in the right way, you can help your clients to manage their tax exposure and tax planning properly, saving them money and building your professional reputation and client relationships