Commentary
Giving you access to straightforward and concise coverage of the relevant statute law, case law and HMRC practice for the past four years. An alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you to the information you require. Numerous fully updated worked examples provide further clarification of the more complex points.

Source Currency
September 2023

Update Information
Up-to-date to 6 April 2023, Tolley’s Income Tax 2023/24 includes:

- Coverage of all relevant provisions of Finance Act 2023 and Finance (No 2) Act 2023
- Expanded examples on trading income including losses in the transition year for basis period
- New practitioner focussed content on issue escalation, including reliance on HMRC guidance
- Impact of new rules for pension and capital allowances
- 2023/24 rates and allowances, including Scottish tax rates and changes to dividend allowance
- Fully-updated examples
- Coverage of relevant statutory instruments, court and tribunal decisions and HMRC announcements and guidance