Tolley’s Income Tax 2001-02By Glyn Saunders MA; David Smailes, FCA; and Gina Antczak, FCA, ATII Tolley’s Income Tax 2001-02 features: • The Capital Allowances chapter has been completely revised to take account of the new Capital Allowances Act 2001 as well as new reliefs for flats over shops and energy-saving plant and machinery. • Looks at new stock lending anti-avoidance provisions • Measures announced in the Chancellor’s Pre-Budget Report, e.g. extension of scope of FA 2000 enterprise management incentives and various anti-avoidance measures • Measures to encourage tax-free savings - higher ISA limits extended for five years - easing of conditions for ISAs and continuing PEPs • Examination of the limited liability partnership anti-avoidance measures. • New profit-averaging scheme for authors and artists • Improvements to the various venture capital relief schemes |
 With supplement* * Price includes Post-Budget supplement which will be sent out without charge in April 2001 and the main volume which will be despatched with an invoice in September 2001.
Without supplement |