The Basis of Your Tax Liability

Walter Sinclair and Barry Lipkin

Chapter Chapter 2 in Tax Guide 2014–2015, 2014, pp 7-12 from Palgrave Macmillan

Abstract: Abstract Individuals, partnerships, estates, trusts, companies, and certain other organisations that are resident in the UK are taxable on their income arising here. They are also liable on income arising abroad subject to the rules outlined later in this book. The taxation of the income of individuals is covered first; partnerships, estates, trusts and companies being dealt with in later chapters.

Keywords: Capital Gain; Capital Expense; Life Annuity; Share Dealer; Total Taxable Income (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-41194-5_2

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DOI: 10.1057/9781137411945_2

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