Description

Why should you buy Tolley’s Income Tax 2021-22 Main Annual?
Tolley’s Income Tax, now past its 107th edition but fully tailored to the 21st century, is the definitive work on the subject, providing comprehensive, but straightforward and concise coverage of the relevant statute law, case law and HMRC practice for not only the current year but the last four years as well.
Its alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you quickly and directly to the information you require. Numerous fully-updated worked examples provide further clarification of the more complex points.
What’s new in this year’s edition:
All relevant provisions of Finance Act 2021
Further coronavirus-related income tax measures
Temporary extension to carry-back of trading losses
Amendments to rules on employee benefits and termination payments
Changes to Construction Industry Scheme
New late filing/late payment penalties
Changes to follower notice penalties
Operation of general anti-abuse rule (GAAR) in relation to partnerships; rates and allowances, including Scottish tax rates