P. Rowes – Taxation &&& Self Assessment 2004-5

Taxation and Self-Assessment 2004 has been updated for those provisions of the Finance Act 2004 that relate to the income tax year 2004/5. In particular it incorporates all the personal tax rates and allowances, and reliefs, together with changes in the capital allowances for self-employed businesses. Corporation tax changes include the new non-corporate distribution provisions, transfer pricing, relief for companies with investment business, and capital allowances. The sections on taxation of c