The lowest-priced brand-new, unused, unopened, undamaged item in its original packaging (where packaging is applicable).Packaging should be the same as what is found in a retail store, unless the item is handmade or was packaged by the manufacturer in non-retail packaging, such as an unprinted box or plastic bag.See details for additional description.
Income Tax 2012/13 is a practical overview of income tax in the UK from one of the UK's leading tax writers. It covers the day-to-day issues most frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice. Worked examples are used throughout to aid understanding. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Income Tax 2012/13 a convenient and accessible resource. Income Tax 2012/13 covers: The UK tax system; Income tax compliance; Savings and investments; Pensions and benefits; Employment; Self-employment; Property income; Trusts and estates; Non-residents; Planning checklists.
Sarah Laing is a Chartered Tax Adviser, having worked for both small and Big 4 firms. An established writer, she has contributed to a range of highly regarded tax publications.