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Helping taxpayers and their advisers to plan ahead with the self-assessment regime, this text covers all the administrative and procedural changes, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the Inland Revenue's powers. A separate chapter deals in detail with planning and anti-avoidance and there are sections on companies and trusts. The book incorporates relevant provisions of the Finance Acts 1995 to 2002, and explains how to avoid the pitfalls, and make the most of tax planning opportunities.
Publisher: LexisNexis UK
Edition: Revised edition
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