Items related to Self-Assessment: Dealing with the New Income Tax Regime

Self-Assessment: Dealing with the New Income Tax Regime - Softcover

Collison, David

 
9781853556913: Self-Assessment: Dealing with the New Income Tax Regime

Synopsis

With the enactment of the 1996 Finance Act all the statutory provisions for self-assessment are in place. This updated work helps accountants to be ready for the increased numbers of investigations required; to make best use of the transitional provisions; and be fully aware of the timetable for implementation. The book includes new guidance on: submission of accounts and protection against discovery; employers' responsibilities on employee benefits; deduction for Enterprise Investment Scheme Claims made under double tax agreements; the calculation of beneficial loans; and the effects of self-assessment on the tax affairs of the partnership. It also offers numerous worked examples, case studies and checklists.

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