Tolley's Tax Guide 2019-20

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Looks at everyday situations, found both in commercial and personal spheres, and explains all the relevant UK taxes which must be taken into consideration. It covers the entire range of UK taxes; contains approximately 150 worked examples; includes numerous checklists and tax planning aids; has clear layout and headings allowing easy identification of information needed; includes the latest tables of tax rates and allowances; and also includes a summary of the main tax changes in the past year.

Additional Information:

2019-20 Edition


This is the thirty-eighth edition to Tolley's Tax Guide, which is one of the range of Tolley annuals on all aspects of taxation.

The Guide is updated annually to incorporate the changes in law and practice that occur each year, and is published this year four months after the passing of Finance Act 2019. After publication any in in-year changes (via secondary legislation etc) will be published online on a weekly basis to ensure the commentary provided by Tolley's Tax Guide is as comprehensive and up to date as possible.

The aim of the book is to provide clear and concise guidance on all aspects of the taxation that are likely to be encountered day-to-day by tax advisers and personal and business taxpayers. It deals with income tax and capital gains tax, corporation tax, inheritance tax, value added tax and stamp taxes. There are also chapters on council tax and business rates, national insurance contribution and statutory sick pay, statutory maternity pay, adoption and paternity pay, and shared parental pay. There are numerous examples to demonstrate how the provisions work in practice.

Tax planning opportunities in the various areas are highlighted as ‘tax points’ at the end of most chapters.

This edition gives the position for the tax year 2019/20 and covers all legislation, HMRC’s published guidance and other relevant sources of information including the provisions of Finance Act 2019. Where appropriate the position for earlier years is also explained.

All chapters have been revised to incorporate the many changes that have taken place since the previous edition, and there is a useful summary of the main changes at page xxix.

The general law, as opposed to tax law, is not always the same is Scotland and in Northern Ireland as in England and Wales. Except where otherwise stated, this book is concerned with the law in England and Wales. Readers in Scotland and Northern Ireland should take advice if in any doubt. With regards to tax law, there is commentary on the Scottish rate if income tax and on land and buildings transaction tax which applies in Scotland in place of stamp duty land tax, and on the Welsh rate of income tax and on land transaction tax which applies in Wales in place of stamp duty land tax.

Any comments on this publication will, as always, be welcomed by the publishers.

For 2019-20 Edition

Claire Hayes Author
Ruth Newman Author


Claire Hayes Author
Ruth Newman Author