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Income Tax 2019/20

Author: Sarah Laing

ISBN: 9781526509826

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Edition: 14th

Publication Date: 2020

Publisher: Bloomsbury Professional

Law As Stated At: 1 April 2020

Income Tax 2019/20

Income Tax 2019/20

Offering a practical overview of income tax in the UK from one of the UK's leading tax writers, Income Tax 2019/20 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice.

It provides comprehensive coverage of:

The UK tax system

Income tax compliance

The Scottish rate of income tax

Savings and investments

Pensions and benefits



Property income

Trusts and estates


Planning checklists

This edition has been updated in line with Finance Act 2019/20 and includes the following key topics:

Commentary on prospective late payment penalties for income tax self-assessment

Updates on tax-efficient investments and savings – including NS&I Premium Bonds

Latest information on the taxation of benefits-in-kind and expenses, including 'green' opportunities

Changes to capital allowances, including the extension to the annual investment allowance and changes to the 'special rate' pool

Updated commentary on how recent changes affect planning opportunities

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

Last update: April 2020

Next update due: July 2020