St. James’s Place Wealth Management Tax Guide 2009–2010

Front Matter....Pages N1-xx
This Year’s Tax Changes....Pages 1-6
The Basis of Your Tax Liability....Pages 7-12
Personal Reliefs....Pages 13-19
Annual Payments and Interest....Pages 20-24
Computing Your Income Tax Bill....Pages 25-31
Husband, Wife, Civil Partners and Children....Pages 32-38
Income from Land and Property....Pages 39-48
Income from Dividends and Interest....Pages 49-60
Life Assurance....Pages 61-70
Income from Employments and PAYE....Pages 71-107
Income from Businesses and Professions....Pages 108-141
Partnerships....Pages 142-146
Companies....Pages 147-173
Pensions....Pages 174-198
Miscellaneous Aspects....Pages 199-219
Returns, Assessments and Repayment Claims....Pages 220-239
Domicile and Residence....Pages 240-247
Tax on Foreign Income....Pages 248-259
Non-Residents, Visitors and Immigrants....Pages 260-265
Capital Gains Tax....Pages 266-300
The Taxation of Trusts and Estates....Pages 301-315
Inheritance Tax....Pages 316-340
An Outline of VAT....Pages 341-361
Stamp Duty....Pages 362-368
Social Security....Pages 369-374
Tax-Saving Hints....Pages 375-400
Tax Tables....Pages 401-405
Back Matter....Pages 406-424