Tiley & Collison's UK Tax Guide 2018-19 considers the principal taxes, including VAT, National Insurance contributions and stamp taxes, explaining the policy behind statutory provisions. Case law is thoroughly analysed, and the Guide includes a comprehensive index. The Guide serves as a self-contained textbook and as a pointer to further information in LexisNexis looseleaf publications, to which there are extensive cross references. Subjects of particular interest in this year's title include:
- Finance Act 2018 changes,
- Recent key cases from the First-tier Tribunal, the Upper Tribunal and the higher Courts,
- New commentary on disguised remuneration including the 2019 loan charge, the introduction of deemed domicile for income tax and capital gains tax, the indexation allowance freeze for corporation tax, the extension of deemed domicile for inheritance tax,
- A brand new chapter covering Welsh Land Transaction Tax,
- Reference to the substantial new legislation in the anti-avoidance provisions relating to the transfer of assets abroad (F(No 2)A 2017, and from 6 April 2018 by FA 2018).
Tiley & Collison's UK Tax Guide is the key to a complete understanding of taxation and is ideal for practitioners. It is also a thought-provoking text for those studying for the CIOT examinations.