Whiteman and 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