Taxation Incorporating the 2012 Finance ACT (31st Edition)

This comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of income tax, corporation tax, capital gains tax, inheritance tax and value added tax. This new edition has been updated for all those provisions of the 2012 Finance Act that relate to the tax year 2012/2013. In particular, it incorporates any new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.