Tolleys Yellow Tax Handbook 2012 2013 Hardcopy and eBook Set

With the longest tax code in the world and several recent Rewrite Acts to come to terms with, interpreting the legislation is more difficult than ever, so having our reliable legislative guide to hand is imperative.

Tolley’s Yellow Tax Handbook comprehensively covers the up-to-date legislation relating to direct taxes, with relevant HMRC material and EC legislation. The consolidated legislation is extensively annotated by our technical team with cross-references to commentary, tax cases and HMRC guidance to give you the answers you need quickly and easily.

The 2012-13 publication of this essential handbook provides the updated text of the legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax.

* Includes statutes and statutory instruments; extra-statutory concessions and statements of practice; footnotes indicating amendments to legislation; cross-references; definitions; additional helpful material including HMRC Briefs and cross-references to the Revenue Internal Guidance Manuals.