St. James’s Place Tax Guide 2002–2003

Front Matter....Pages i-xxii
This year’s tax changes....Pages 1-7
The basis of your tax liability....Pages 8-13
Personal reliefs....Pages 14-24
Annual payments and interest....Pages 25-31
Computing your income tax bill....Pages 32-40
Husband, wife and children....Pages 41-48
Income from land and property....Pages 49-60
Income from dividends and interest....Pages 61-77
Life assurance....Pages 78-90
Income from employments and PAYE....Pages 91-131
Income from businesses and professions....Pages 132-172
Partnerships....Pages 173-179
Companies....Pages 180-211
Pensions....Pages 212-224
Miscellaneous aspects....Pages 225-246
Returns, assessments and repayment claims....Pages 247-270
Domicile and residence....Pages 271-279
Tax on foreign income....Pages 280-291
Non-residents, visitors and immigrants....Pages 292-298
Capital gains tax....Pages 299-341
The taxation of trusts and estates....Pages 342-356
Inheritance tax....Pages 357-384
An outline of VAT....Pages 385-407
Stamp duty....Pages 408-414
Social security....Pages 415-421
Tax saving hints....Pages 422-452
Tax tables....Pages 453-459
Back Matter....Pages 460-482