Whiteman & Sherry on Income Tax

Whiteman & Sherry on Income Tax 4th Edition is the definitive work on this subject, providing comprehensive analysis of the law relating to income tax. This title will enable you to pin-point aspects of tax that directly relate to your clients offering analyses of the cases and the legislation.Along with a host of updated information, the 4th edition will be published in looseleaf format. With two updating releases a year, you can remain confident of being fully informed of the latest legislative developments as they happen.

HOW WHITEMAN & SHERRY ON INCOME TAX CAN HELP YOU:

* Provides the expert authors' discussion and opinion on all key aspects of the law on income tax
* Offers clear and precise treatment of those aspects of tax law which cause problems, providing practical, experienced solutions
* Shows how the legislation has been applied by the courts through in-depth analysis of case law
* Offers complete coverage of business income, employment income, investment income and foreign income
* Fully updated to incorporate all the latest legislation, such as the 2009 Finance Act
* Discusses the background issues relating to income tax, such as the Ramsey Principle
* Analyses the business income in terms of computation for profits on trade, profession and ventures
* Covers employment income and the effects of recent legislation
* Goes through the administration of income tax, including returns, self-assessment, machinery of assessment, appeals and collection
* Covers specific taxpayers such as trustees, charities and partnerships
* Outlines the principles of remittance of tax on individual bases
* Outlines the elements of taxation on income from Land in the United Kingdom
* Updating releases published twice a year to keep you fully up-to-date