Independent Taxation Manual - INCONT
Independent Taxation Manual: Main Contents
MAIN CONTENTS
| IN1+ | OVERVIEW OF INDEPENDENT TAXATION
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| IN50+ | GENERAL PRINCIPLES
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| IN90+ | CONTINUITY OF BASIS OF ASSESSMENT
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| IN110+ | PENSIONS AND SOCIAL SECURITY BENEFITS
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| IN115+ | JOINTLY HELD PROPERTY
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| IN200+ | OUTRIGHT GIFTS BETWEEN HUSBAND AND WIFE
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| IN250+ | SETTLEMENTS
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| IN290+ | CHARGEABLE EVENTS AND LIFE ASSURANCE GAINS
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| IN295+ | TABLE OF ALLOWANCES AND RATES OF TAX
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| IN300+ | INTRODUCTION TO ALLOWANCES
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| IN325+ | GENERAL POINTS ON ALLOWANCES
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| IN350+ | THE PERSONAL ALLOWANCE
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| IN400+ | MARRIED COUPLE'S ALLOWANCE
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| IN470+ | ELECTIONS TO TRANSFER BASIC MARRIED COUPLE'S ALLOWANCE ('FORM
18 ELECTIONS'): 1993-94 ONWARDS
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| IN480+ | TRANSFER OF SURPLUS MARRIED COUPLE'S ALLOWANCE
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| IN520+ | WIDOW'S BEREAVEMENT ALLOWANCE
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| IN550+ | ADDITIONAL PERSONAL ALLOWANCE
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| IN670+ | BLIND PERSON'S ALLOWANCE
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| IN690+ | TRANSFER OF BLIND PERSON'S ALLOWANCE
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| IN750+ | FIXED AGE ALLOWANCE
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| IN840+ | TRANSITIONAL ALLOWANCE FOR WIVES (TAW)
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| IN900+ | TRANSITIONAL MARRIED COUPLE'S ALLOWANCE FOR MEN WHO HAVE
SEPARATED FROM THEIR WIVES
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| IN950+ | ALLOWANCES SUMMARY - MARRIED COUPLES: YEAR OF MARRIAGE,
SEPARATION, RECONCILIATION, DIVORCE AND DEATH
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| IN980+ | LIFE ASSURANCE RELIEF
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| IN990+ | TAXPAYERS WHO ARE NOT RESIDENT IN THE UK
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| IN1050+ | NET STATUTORY INCOME AND TRANSFERRED ALLOWANCE
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| IN1100+ | INTEREST RELIEF: MAIN RESIDENCE
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| IN1140+ | INTEREST RELIEF: MIRAS
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| IN1150+ | RELIEF FOR INTEREST ON LOANS OTHER THAN MAIN RESIDENCE
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| IN1160+ | CHARGES ON INCOME INCLUDING JOINT CHARGES
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| IN1170+ | INCOME TAX LOSSES
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| IN1190+ | CAPITAL GAINS TAX
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| IN1300+ | GUIDANCE ON CHILDREN'S TAX CREDIT (CTC)
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