Publisher's Synopsis
This manual is the most important aid to tax planning ever published. It not only sets out over 1,500 current Statements of Practice, Extra-Statutory Concessions, and further revenue practices, but also contains expert commentary on each and shows where tax saving opportunities exist. The manual now includes a summary arranged by subject matter setting out the content of every entry. This will allow readers to find immediately if there is a Revenue statement, practice or concession relevant to their particular problem. Inland Revenue Practices and Concessions allows users to: * Save clients money and get advice right, avoiding being sued in the manner illustrated in Palmer v Maloney * See how the Revenue's interpretation of tax legislation relates to their company's or clients' activities * Assess how various tax arrangements would be treated * Anticipate trends * Identify ways in which tax bills can be reduced * Ensure that changes and developments are not overlooked
