Tolley's Income Tax 2023-24

This content is unique to LexisNexis


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


Philip McNeill  Author