Personal Taxation in General

Bill Packer and Elaine Baker
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Bill Packer: Touche Ross & Co.
Elaine Baker: Touche Ross & Co.

Chapter 1 in A Tax Guide to Remuneration and Fringe Benefits, 1982, pp 1-9 from Palgrave Macmillan

Abstract: Abstract An individual’s tax liability for any tax year (year ended 5 April) is computed as follows: The personal allowances vary from year to year in accordance with the most recent Finance Act. A table showing personal allowances for the current year 1982/83 is included at Appendix A. The tax liability is computed on a sliding scale in accordance with the tax rates for the year in question.

Keywords: Taxable Income; Single Person; Fringe Benefit; Investment Income; Personal Taxation (search for similar items in EconPapers)
Date: 1982
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DOI: 10.1007/978-1-349-06674-2_1

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