Tax Credits Handbook
Low Incomes Tax Reform Group, Robin Williamson, Victoria Todd
Sold by Rarewaves USA, OSWEGO, IL, U.S.A.
AbeBooks Seller since 10 June 2025
New - Soft cover
Condition: New
Ships within U.S.A.
Quantity: 2 available
Add to basketSold by Rarewaves USA, OSWEGO, IL, U.S.A.
AbeBooks Seller since 10 June 2025
Condition: New
Quantity: 2 available
Add to basketIn the UK, the current tax year of 2012/2013 is an important one for tax credits claimants and their advisers. Since an emergency Budget in June 2010, the UK's Coalition Government have made a series of announcements affecting not only the rates and thresholds, but also working hours, income rules, time limits, and entitlements. New areas of complexity have entered an already complex system, with the potential to trip up claimants, advisers, and Her Majesty's Revenue and Customs (HMRC) officials alike. Meanwhile, stories in the press and media have often obfuscated rather than enlightened. HMRC's compliance activities have stepped up a grade, and with revenues to protect and budgetary constraints to cope with, investigation teams are not always too careful about claimant rights and safeguards. Small businesses that claim a working tax credit are a particular target, as are single claimants and those claiming disability and childcare elements. Against this shifting landscape, plans are going ahead to phase out tax credits over the next five years and introduce the new universal credit gradually from October 2013. Tax Credits Handbook 2012/13 covers the whole of this complex area in depth. Intended principally for UK advisers in tax and welfare rights, but also for officials, academics, and the lay claimant with a wish to understand more about how tax credits work, this book provides detailed commentary and practical guidance on who can claim and how a claim should be made. It describes the award cycle from initial claim to renewal, with detailed examples on how to calculate entitlement and how to deal with changes in income and circumstances through the period of an award. All the elements of working tax credit and child tax credit are examined, including childcare. The vexed question of tax credit overpayments is covered in two chapters - how they arise, how to avoid them, and how to challenge them. There is also commentary on HMRC powers of investigation - examinations, enquiries, and so forth - and claimants' rights, safeguards, and remedies when faced with wrong decisions, including how to conduct appeals, disputes, and complaints. There are few books available to guide the professional through the maze of legislation underpinning the tax credits regime, so a new book is very welcome. It is written in a clear, concise style, is comprehensive and yet still easy to read. Existing tax credit claimants will need help for a few more years and I recommend this book to anyone working in this field. Taxation Magazine, Volume 170, Issue 4373, October 4, 2012, 18.
Seller Inventory # LU-9781907444036
"About this title" may belong to another edition of this title.
If you are a consumer you can cancel the contract in accordance with the following. Consumer means any natural person who is acting for purposes which are outside his trade, business, craft or profession.
INFORMATION REGARDING THE RIGHT OF CANCELLATION
Statutory Right to cancel
You have the right to cancel this contract within 14 days for any reason.
The cancellation period will expire after 14 days from the day on which you acquire, or a third party other than the carrier and indicated by you acquires, physical possession of the the last good or the last lot or piece.
To exercise the right to cancel, you must inform us, Rarewaves USA, 10100 W Sample Rd, Ste 101, 33065, Coral Springs, Florida, U.S.A., of your decision to cancel this contract by a clear statement (e.g. a letter sent by post, fax or e-mail). You may use the attached model cancellation form, but it is not obligatory. You can also electronically fill in and submit a clear statement on our website, under "My Purchases" in "My Account". If you use this option, we will communicate to you an acknowledgement of receipt of such a cancellation on a durable medium (e.g. by e-mail) without delay.
To meet the cancellation deadline, it is sufficient for you to send your communication concerning your exercise of the right to cancel before the cancellation period has expired.
Effects of cancellation
If you cancel this contract, we will reimburse to you all payments received from you, including the costs of delivery (except for the supplementary costs arising if you chose a type of delivery other than the least expensive type of standard delivery offered by us).
We may make a deduction from the reimbursement for loss in value of any goods supplied, if the loss is the result of unnecessary handling by you.
We will make the reimbursement without undue delay, and not later than 14 days after the day on which we are informed about your decision to cancel with contract.
We will make the reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of such reimbursement.
We may withhold reimbursement until we have received the goods back or you have supplied evidence of having sent back the goods, whichever is the earliest.
You shall send back the goods or hand them over to us or Rarewaves USA, 10100 W Sample Rd, Ste 101, 33065, Coral Springs, Florida, U.S.A., without undue delay and in any event not later than 14 days from the day on which you communicate your cancellation from this contract to us. The deadline is met if you send back the goods before the period of 14 days has expired. You will have to bear the direct cost of returning the goods. You are only liable for any diminished value of the goods resulting from the handling other than what is necessary to establish the nature, characteristics and functioning of the goods.
Exceptions to the right of cancellation
The right of cancellation does not apply to:
Model withdrawal form
(complete and return this form only if you wish to withdraw from the contract)
To: (Rarewaves USA, 10100 W Sample Rd, Ste 101, 33065, Coral Springs, Florida, U.S.A.)
I/We (*) hereby give notice that I/We (*) withdraw from my/our (*) contract of sale of the following goods (*)/for the provision of the following goods (*)/for the provision of the following service (*),
Ordered on (*)/received on (*)
Name of consumer(s)
Address of consumer(s)
Signature of consumer(s) (only if this form is notified on paper)
Date
* Delete as appropriate.
Please note that we do not offer Priority shipping to any country.
We currently do not ship to the below countries:
Afghanistan
Bhutan
Brazil
Brunei Darussalam
Channel Islands
Chile
Israel
Lao
Mexico
Russian Federation
Saudi Arabia
South Africa
Yemen
Please do not attempt to place orders with any of these countries as a ship to address - they will be cancelled.
| Order quantity | 8 to 11 business days | 8 to 11 business days |
|---|---|---|
| First item | £ 0.00 | £ 0.00 |
Delivery times are set by sellers and vary by carrier and location. Orders passing through Customs may face delays and buyers are responsible for any associated duties or fees. Sellers may contact you regarding additional charges to cover any increased costs to ship your items.