St. James’s Place Wealth Management Tax Guide 2010–2011

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 Payments and Interest....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 75-112
Income from Businesses and Professions....Pages 113-147
Partnerships....Pages 148-152
Companies....Pages 153-178
Pensions....Pages 179-206
Miscellaneous Aspects....Pages 207-227
Returns, Assessments and Repayment Claims....Pages 228-247
Domicile and Residence....Pages 248-256
Tax on Foreign Income....Pages 257-269
Non-Residents, Visitors and Immigrants....Pages 270-275
Capital Gains Tax....Pages 276-309
The Taxation of Trusts and Estates....Pages 310-325
Inheritance Tax....Pages 326-350
An Outline of VAT....Pages 351-371
Stamp Duty....Pages 372-378
Social Security....Pages 379-385
Tax-Saving Hints....Pages 386-411
Tax Tables....Pages 412-416
Back Matter....Pages 417-436