Income Tax 2023/24
Author: John Hiddleston, Azets
Income Tax 2023/24
Offering a practical overview of income tax in the UK from one of the UK’s leading practitioners, Income Tax 2023/24 covers day-to-day issues frequently encountered by tax advisors, including those dealing with the legislation related to devolved taxes in Scotland and Wales.
This new edition has been updated throughout for 2023/24 income tax rates and allowances introduced by Finance (No.2) Act and the Budget (Scotland) Act 2023. The commentary is clearly structured with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight the important issues, as well as numerous worked examples to demonstrate how to apply the main principles in practice.
Authors
John Hiddleston is an Associate Director in Tax Advisory at Azets. In the past, he has held senior roles in the tax technical departments of a number of firms – having been Head of Tax Technical with one “Top 15” accountancy firm and, before that, National Director of Tax Technical with another. In a career spanning several decades, John has also done an unusually wide variety of practical tax work, having worked for independent tax consultancies and, even longer ago, as in-house Tax Manager at a quoted, multinational corporate. John can be contacted at: john.hiddleston@azets.co.uk
The Scottish income tax chapter has been updated by Joanne Walker, a Technical Officer for the Chartered Institute of Taxation’s Low Incomes Tax Reform Group.
The Welsh income tax chapter has been updated by Leighton Reed, a tax partner with Azets who is based at that firm’s Cardiff office.