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The Red Book is a nine volume work containing the complete UK direct taxes legislation and a range of extra statutory materials.
The legislation is ‘consolidated’ so all changes made by amending legislation are reflected together with full annotations explaining what changed, what made the change and when it came into force.
With a strong focus on ease of use, the Red Book has been designed so you can find what you need easily and quickly. There are extensive cross-references to any related items and excellent topic indexes.
The first four volumes cover income tax, corporation tax and capital gains tax statutes. These are broken down in a helpful way, as follows:
- 1A: includes key general Acts:TMA 1970, ICTA 1988, TCGA 1992 and CAA 2001
- 1B: includes key personal tax Acts: ITEPA 2003, FA 2004, ITTOIA 2005 and ITA 2007
- 1C: includes key corporate tax Acts: CTA 2009, CTA 2010, TIOPA 2010
- 1D: FA 2010 onwards
The 2018-19 edition is fully updated for the Finance Act 2018.
The following taxes are covered:
- Income tax
- Capital gains tax
- Corporation tax
- National Insurance contributions
- Tax credits
- Inheritance tax
- Petroleum revenue tax
- Stamp taxes
- Bank levy
- Annual tax on enveloped dwellings
- Diverted profits tax
- Apprenticeship Levy
For each tax the following types of material are included where appropriate:
- Statutory instruments
- HMRC directions
- European material
- Extra-statutory concessions
- Statements of practice
- HMRC briefs
- Tax bulletins
- Other HMRC materials
- Other materials
- Accounting standards
- Bill Dodwell LLB LLM CTA (Fellow) ACA
- Kevin Prosser QC
Previous edition is available.