St. James’s Place Wealth Management Tax Guide 2012–2013

Front Matter....Pages i-xx
This year’s tax changes....Pages 1-6
The basis of your tax liability....Pages 7-12
Personal reliefs....Pages 13-19
Annual interest and other payments....Pages 20-25
Computing your income tax bill....Pages 26-32
Husband, wife, civil partners and children....Pages 33-40
Income from land and property....Pages 41-51
Income from dividends and interest....Pages 52-64
Life assurance....Pages 65-74
Income from employments and PAYE....Pages 75-116
Income from businesses and professions....Pages 117-151
Partnerships....Pages 152-156
Companies....Pages 157-182
Pensions....Pages 183-211
Miscellaneous aspects....Pages 212-235
Returns, assessments and repayment claims....Pages 236-255
Domicile and residence....Pages 256-269
Tax on foreign income....Pages 270-282
Non-residents, visitors and immigrants....Pages 283-289
Capital gains tax....Pages 290-321
The taxation of trusts and estates....Pages 322-337
Inheritance tax....Pages 338-363
An outline of VAT....Pages 364-384
Stamp duty....Pages 385-392
Social security....Pages 393-399
Tax-saving hints....Pages 400-424
Tax tables....Pages 425-430
Back Matter....Pages 431-450