Tolley's Self-Assessment 2001-02

Résumé du livre

Written to help tax payers and their advisers to plan ahead with the self-assessment regime, all the administrative and procedural changes are covered, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the Inland Revenue's powers. A separate chapter deals in detail with planning and anti-avoidance. It incorporates relevant provisions of the Finance Acts 1995 to 2001.