Tolley's Income Tax 2024-25
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Commentary
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 1 March 2025 Update Information
Tolley’s Income Tax 2025-26 includes: Coverage of Finance Act 2025 and related Government announcements with updated 2025/26 rates and allowances; Impact of abolition of remittance basis, non-domicile changes and IR 35/ off-payroll working compliance changes; Practical application of Making Tax Digital for income tax with new guidance materials on penalties; New sections and re-written commentary on refinancing with alternative finance, transitional arrangements on abolition of furnished holiday lettings, transfer of assets abroad rules and the new foreign income and gains regime; Practitioner focused content on day to day HMRC administration, digital services, and HMRC powers; Fully-updated examples; and Coverage of relevant statutory instruments, court and tribunal decisions and HMRC announcements and guidance.
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 1 March 2025 Update Information
Tolley’s Income Tax 2025-26 includes: Coverage of Finance Act 2025 and related Government announcements with updated 2025/26 rates and allowances; Impact of abolition of remittance basis, non-domicile changes and IR 35/ off-payroll working compliance changes; Practical application of Making Tax Digital for income tax with new guidance materials on penalties; New sections and re-written commentary on refinancing with alternative finance, transitional arrangements on abolition of furnished holiday lettings, transfer of assets abroad rules and the new foreign income and gains regime; Practitioner focused content on day to day HMRC administration, digital services, and HMRC powers; Fully-updated examples; and Coverage of relevant statutory instruments, court and tribunal decisions and HMRC announcements and guidance.
Contributors
| Philip McNeill | Author |
